9911796707
TMI Blog2025 (2) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... d that even as per the respondent, the correct method for determination of the classification would be either before the Appellate Commissioner or before the Advance Ruling Authority. Prima facie, it appears that the issue stands now covered in favour of the petitioner as the Appellate Commissioner has accepted the contentions of the petitioner that product manufactured and dealt by the petitioner was indeed animal supplement and was exempted in terms of Item No.5, Commodity Code No.705 of IV Schedule appended to TNVAT Act, 2006 in terms of the above mentioned orders of the Appellate Deputy Commissioner. The impugned orders are set aside and the cases are remitted back to the respondent to pass a fresh order on merits and in accordance wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry Authority dismissed the application vide order dated 24.01.2020 filed under Section 54 of the TNVAT Act, 2006. The order passed by the Revisionary Authority was challenged before the Writ Court. 4. Therefore, the petitioner filed an application under Section 84 of the TNVAT Act, 2006 on 04.02.2021, which have culminated in the impugned order. At stage, when the order was passed by the respondent on 17.12.2019 and the impugned orders on 18.04.2022 rejecting the application filed for rectification of the order dated 17.12.2019, the orders passed for the earlier Assessment years namely 2011-2012 to 2015-2016 were operating against the petitioner. 5. On the very same item, namely calcium, digestive, vitamins and minerals, the petitioner ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Ruling Authority dated 23.07.2012 in the case of Tvl.Pioneer Jellice India Private Limited. 10. It is noticed that even as per the respondent, the correct method for determination of the classification would be either before the Appellate Commissioner or before the Advance Ruling Authority. Prima facie, it appears that the issue stands now covered in favour of the petitioner as the Appellate Commissioner has accepted the contentions of the petitioner that product manufactured and dealt by the petitioner was indeed animal supplement and was exempted in terms of Item No.5, Commodity Code No.705 of IV Schedule appended to TNVAT Act, 2006 in terms of the above mentioned orders of the Appellate Deputy Commissioner. 11. Under these circumsta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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