TaxTMI 
TaxTMI 
2003 (11) TMI 577
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....t having a factory in Sivagangai District. They have been issued with certificate of recognition by the Regional Office of Khadi and Village Industries Commission, Madurai, as one of the recognised village industries under the purview of the Khadi and Village Industries Commission. The petitioner is manufacturing metal polishing soaps which according to him is included in the Schedule. The petitioner was engaged in the developmental activities of Khadi and Village Industries Commission and it was therefore recommended that the petitioner's firm may be extended the fiscal benefits and concessions applicable to the industries engaged in the development of village industries. 3.. According to the petitioner, they are manufacturing soaps (....
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....factured by the petitioner. With the result, the appeal filed by the petitioner to the extent of TNGST Act was allowed. But in so far as the liability under CST Act is concerned, according to the petitioner, there was no discussion in the said order but at the same time confirmed the liability of higher rate of tax without any specific reasoning or rendering any specific finding. Hence, the above writ petition by the petitioner. 6.. Learned counsel for the petitioner contends that while the third respondent had held that under the TNGST Act, the product was validly exempted under section 17 of the Act, no acceptable reasons have been stated as regards the exemption under the Central Sales Tax Act, 1956 which is in pari materia of the notif....
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....y Khadi and Village Industries Commission. The said issue has been considered in detail by the Appellate Assistant Commissioner, who has recorded a positive finding that soaps for metal polishing will not fall under the Schedule of the Cottage Industries but would fall only under entry 18 of the First Schedule to the TNGST Act, 1959. It is therefore, contended that the petitioner has to substantiate that the product manufactured by him will fall under the exempted category. 12.. I have considered the submissions of both sides. 13.. The ultimate issue relates to the analysis of entry 4 to the Schedule of the certificate issued by the Regional Office of Khadi and Village Industries Commission. The entry merely states "cottage soap indu....