TaxTMI 
TaxTMI 
2015 (7) TMI 503
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....td., is engaged in the business of importing and selling Liquid Petroleum Gas (LPG) and Lubricants (Lubes) within the state as well as outside of the state i.e., interstate sales falling under Commodity Code '2067-Industrial inputs' of Part B of Schedule-I liable to tax at 5% and also under Commodity Code '301'- Any other goods, not specified in any of the schedules' Part C of Schedule-I liable to tax @ 14.50%, when sold to non-industrial consumers i.e., otherwise than by way of Industrial Inputs . The petitioner is a registered dealer under Tamil Nadu Value Added Tax Act, 2006 (in short ''TNVAT Act'') and Central Sales Tax Act, 1956 bearing TIN No.33571681273 and 721549, respectively having its registere....
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....rror and infact they had collected taxes only at the rate of 5% from their customers and filed returns disclosing the rate of tax at the rate of 5%. As regards enclosure of certificate required under Rule 6(3)(b) of the Tamil Nadu Value Added Tax Rules, 2007 (in short, TNVAT Rules, 2007), the petitioner has stated that it is not mandatory to enclose every month and there is not time limit prescribed in the said Rule. 5. However, having considered the objections raised by the petitioner, by proceedings dated 28.11.2014, the respondent has passed the impugned order, in and by which, the proposal made in the Provisional Assessment Order dated 24.10.2014 has been confirmed. Aggrieved by the said order, the petitioner has come forward with th....
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.... of I Schedule to the TNVAT Act, 2006. 9. Therefore, in order to claim concessional rate of tax at 4% as industrial input, it is mandatory on the part of the dealer, to produce the certificate from the customer to whom, LPG was sold as industrial input, as contemplated under Rule 6(3)(b) of the TNVAT Rules. In the present case, admittedly, the petitioner has not appended the said certificates, however, claimed concessional rate of tax. 10. According to the learned counsel for the petitioner, in the returns filed for the assessment period April, 2014 to September, 2014, commodity code was inadvertently entered as 301, meant to cover items falling under residuary entry, viz., Entry 69 of Part C of the First Schedule to TNVAT Act, instea....
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....led to furnish copy of the certificates from the customers as contemplated under Rule 6(3)(b) of the TNVAT Rules for claiming concessional rate of tax on industrial inputs and there was no hinder for the petitioner to get such certificates from its customers since they can be easily obtained by mere click of mouse. The reasons given by the respondent for rejecting the objections raised by the petitioner, in my opinion, may be reasonable, but not merit worthy. It has been consistently contended by the petitioner that they have inadvertently entered the commodity code and that they have actually collected only @ 5% from their customers and there was no time limit prescribed under Rule 6(3)(b) of TNVAT Rules for filing the certificates and it ....