2015 (10) TMI 2515

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.... The case of the petitioner is that he is the manufacturer/dealer in condiments, masala powder, chilli powder etc and an assessee on the file of the respondent under the Tamil Nadu Value Added Tax Act, 2006 and Central Sales Tax Act,1956, (hereinafter referred to as 'CST' Act). The petitioner in their regular course of business purchased raw materials from registered dealers with locally and interstate after payment of appropriate taxes and their manufactured / finished products are sold locally, interestate and sent to their Head Office at Kerala by way of Branch transfer. The petitioner's entire purchases and sales/dispatches are covered by valid bills/delivery notes and the same are reported to the respondent through their mo....

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....der for the assessment year 2014-2015 is below the limit of Rupees three hundred crores and hence, the petitioner claimed exemption on their local sales turn over of Rs. 10,22,09/,426/- in the regular monthly returns filed under the TNVAT Act. The petitioner reported a total and taxable turn over of Rs. 24,70,31,697/- and Rs. 14,48,22,271/- respectively, claiming exemption on their sales turn over of chillies and chilly powder of Rs. 10,22,09,426/- in their regular monthly returns filed under the TNVAT Act. While so, the petitioner on 28.07.2015 received a notice from the respondent vide TIN No.33335120734/2014-2015 dated Nil, signed by the respondent on 23.07.2015, wherein the respondent stated that the 'petitioner have reported a tota....