2016 (1) TMI 377

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....Aggrieved by the dismissal of their writ petition challenging an order of assessment, the assessee has come up with the above writ appeal. 2. Heard Mr.R.Senniappan, learned counsel for the appellant and Mr.Kanmani Annamalai, learned Additional Government Pleader (Taxes) for the respondent. 3. The appellant is a registered dealer in respect of Maize and other products, both under the TNVAT Act, 2....

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....5. However, overruling the objections of the appellant, the Assessing Officer passed an order dated 06.4.2015. Aggrieved by the said order, the appellant filed a writ petition in W.P.No.19939 of 2015. The writ petition was dismissed at the stage of admission, by the learned Judge, on the ground that the appellant has an alternative remedy of appeal. Therefore, the appellant is before us. 6. It is....

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....d from tax vide entry No.14(i) of Part-B to Schedule III under the TNGST Act 1959 with effect from 27.3.2002 and the exemption continues to be in force under Section 88(3)(i) of the TNVAT Act 2006 with effect from 01.01.2007." 8. Yet another circular issued in letter No.VAT Cell/22840/2007 (VCC No.606) dated 31.5.2007 reads as follows: "Maize: Maize are exempted from tax vide entry No.19 of Par....