TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Petitioner Withdraws Writ Petitions on Music CD/DVD Tax Rates to Seek Relief Under TNVAT Act Section 54</h1> <h3>M/s. Super Recording Co. Ltd., Versus The Commissioner of Commercial Taxes, Chennai, . The Assistant Commissioner (CT)</h3> The Madras HC disposed of four writ petitions concerning tax demands on recorded music CDs/DVDs, which the petitioner argued should be taxed at a lower ... Seeking withdrawal of petition and pursuing an alternate remedy under Section 54 of the TNVAT Act, 2006 - Classification of goods - recorded music CD/DVD under Entry (13-A) (e) in Parts C to I Schedule to TNVAT Act, 2006 - taxable @14.5% or at 4% / 5% in terms of Entry No.68, Part B to the I Schedule as “Information Technology Products”? - HELD THAT:- The present Writ Petitions are disposed with liberty to pursue the aforesaid remedy by invoking the revisional powers under Section 54 of the TNVAT Act, 2006. The judgment from the Madras High Court, presided over by Hon'ble Mr. Justice C. Saravanan, addresses four writ petitions filed by the petitioner, represented by Mr. C. Bakthi Siromoni, against the tax demands imposed by the second respondent, represented by Mr. S. Kanmani Annamalai, AGP (T). The impugned orders require the petitioner to pay a 14.5% tax on recorded music CDs/DVDs under Entry (13-A) (e) of the TNVAT Act, 2006. The petitioner argues that these items should be taxed at 4% or 5% as 'Information Technology Products' under Entry No. 68, Part B of the I Schedule, citing G.O.Ms.3 CT&R (B1) dated 01.01.2007, which includes 'recorded and pre-recorded DVDs and CDs.'The petitioner contends that the orders are based on a non-binding clarification under Section 48 A of the TNVAT Act, 2006. After discussions, the petitioner opted to withdraw the writ petitions to pursue an alternative remedy under Section 54 of the TNVAT Act, 2006, which allows for revisional powers. The court disposed of the writ petitions, granting the petitioner the liberty to file applications before the jurisdictional Joint Commissioner or an equivalent officer.
TaxTMI 
TaxTMI 
