2007 (8) TMI 675

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....lem for the assessment year 1999-2000 under the CST Act.   In W.P. No. 25040 of 2007, the petitioner has challenged the order of the second respondent, the Appellate Assistant Commissioner (C.T.), Salem for the assessment year 1999-2000 under the Tamil Nadu General Sales Tax Act, 1959. Brief facts leading to the writ petitions are as follows: The petitioner is an Aavin Milk Producers' Union represented by its Managing Director, Mr. N. Subbaiyan. Earlier, the petitioner had filed W.P. Nos. 23095 and 23096 of 2006, challenging the order of the first respondent, dated March 31, 2006 on the ground that levy of tax on the exempted turnover of "tetra plain milk" is contrary to the statutory tariff No. 6 of the Third Schedule to ....

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....pondent by order dated February 15, 2007, dismissed all the appeals filed by the petitioner. The operative portion in paragraph No. 4 of the order is as follows:   "I have heard the rival arguments of both the representative and also perused the connected records before me. The points to be decided in this appeal are as follows: (i) Whether the assessing officer is justified in levying tax at 16 per cent on the turnover of Rs. 16,14,79,635 representing the sales of tetra plain milk. The Government have exempted from tax, the sales of tetra plain milk in G.O. Ms. No. 72 dated August 28, 2001. The operation of the notification can only be prospective and cannot be operated retrospectively to the sales effected during the earlier....

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....e petitioner has filed an additional typed set of papers and additional affidavit on August 20, 2007, bringing to the notice of this court that the Commissioner of Commercial Taxes in his letter dated July 30, 2007, has clarified that the raw milk made bacteria-free by pasteurisation method/treatment and sold as plain milk in tetra pack, is similar to milk packed in polythene film sachet, and is eligible for exemption under entry No. 27(i) of Part B of the Third Schedule to the TNGST Act, 1959. In the additional affidavit, the petitioner has contended that the Commissioner has categorically stated that the clarification would have retrospective effect for the years from 1997-98 to 2000-01. In view of the latest clarification issued in D.....