TaxTMI 
TaxTMI 
2013 (1) TMI 691
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....ondent to the first respondent and affording a personal hearing to the petitioner as contemplated under section 48A of the Tamil Nadu Value Added Tax Act, 2006 read with rule 12A of the Tamil Nadu Value Added Tax Rules, 2007. 2. Heard Mr. S.N. Kirubanandam, learned counsel appearing for the petitioner and Mr. Aditya Reddy, learned Government Advocate (Tax) appearing for the respondents. 3. petitioner made an application for clarification/advance ruling on August 31, 2012 in terms of section 48A of the Tamil Nadu Value Added Tax Act, 2006 (in short, "the TNVAT Act, 2006"). According to the petitioner, the goods in question is chemically cross linked polyethylene sheet insulation material, falling under the First Schedule, Part B, Serial No....
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....le for thermal insulation application in air-conditioning and factory sheds under roofing areas. The product is manufactured with or without facings material such as aluminium foil and UV film, which serve as vapour barriers providing ease of application and sealing of joints for stable performance. 5. The product is polyethylene sheet of various thickness for diversified uses. The product cannot be considered solely an insulating material as claimed by the dealers." 4. The primary plea taken by the petitioner is that the proviso to section 48A of the TNVAT Act, 2006 speaks about the rejection of the application. It provides to give the applicant reasonable opportunity of being heard and where the application is r....
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.... Ruling.-(1) Every application under section 48A by a registered dealer, seeking clarification on any point concerning the rate of tax, shall be made to the Authority in form VV in quadruplicate and shall be accompanied by a crossed banker's cheque in favour of State Bank of India or crossed demand draft or pay order of a bank in support of having paid a sum of rupees one thousand only in favour of the Commissioner of Commercial Taxes, Chennai. (2) On receipt of any such application, the authority shall cause a copy thereof to be forwarded to the assessing or registering authority concerned and call for any information or records. (3) The authority may, after examining such application....