TaxTMI 
TaxTMI 
2007 (8) TMI 686
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....overnment Pleader (Tax) takes notice for the respondent in both the writ petitions. With the consent of the learned counsel appearing on either side, these writ petitions are taken up for final disposal. It is stated that the petitioners are registered under the Companies Act, 1956 having their registered office at 112/113, SIDCO Industrial Estate, Coimbatore. The petitioners are registered deal....
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....es of footwear below the cost of Rs. 100 was granted exemption. The respondent had also passed assessment order in respect of inter-State sales turnover in its proceedings CST. 287377/2005-06, dated March 12, 2007, granting tax exemption to inter-State sales. While so, a notice, dated June 11, 2007, was issued, in which, it was stated that the exemption is available only if "C" forms wer....
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....tioners from April 1, 2006 to March 31, 2007 are liable to tax at four per cent, if covered by "C" form and at 10.05 per cent up to December 31, 2006, if not covered by "C" form and tax at 12.5 per cent from January 1, 2007 to March 31, 2007, if not covered by "C" form. As per the notice, dated March 26, 2007, the respondent directed the petitioners to pay the Centr....
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....ion of the learned counsel appearing for the petitioners is that sufficient opportunity was not given to the petitioners before the impugned orders were passed. The learned Special Government Pleader (Tax), appearing for the respondent, has submitted that the petitioner-company may be given an opportunity to make their representations before the respondent, within a period of 30 days from today. ....