2016 (4) TMI 1102

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....the Respondents : Mr.S.Manoharan Sundaram ORDER The petitioner has filed the above writ petitions to issue  Writs of Certiorari to call for the records relating to the impugned Orders passed by the first respondent in CST/638530/2011-12 dated 28.12.2015 for the Assessment Year 2011-2012 and  CST/638530/2012-13 dated 31.12.2015 for the Assesssment Year 2012-2013 and quash the same. ....

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....d by the petitioner, is a fungicide and that the exemption is statutorily available to them. 5. In the notice dated 30.11.2015, the first respondent granted personal hearing to the petitioner  and the petitioner also filed their written submissions before the first respondent. Subsequently, by Orders dated 28.12.2015 and 31.12.2015, the first respondent held that the petitioner is liable t....

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....The First Schedule, tax of 5% only can be levied.  By Notification dated 12.07.2011, the rate of tax in respect of Acids and Chemicals, was increased from 4% to 5%. The learned counsel also submitted that alternatively, under Entry 67 of the First Schedule, the petitioner is entitled for exemption, however, the product viz., "Fungicides" shall not come within the meaning, as stated by the res....

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....not come within the meaning of Insecticides before the respondents and hence the first respondent had rightly passed the impugned orders. The learned Additional Government pleader also submitted that the product of the petitioner shall come within Entry 69 part "C" of the First Schedule. 9. However, on perusal of the impugned orders, passed by the respondents, I am of the view that in the inter....