2016 (9) TMI 461

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....ER Heard Mr.D.Sundareswaran, learned counsel appearing for the petitioner and Mr.Manokaran Sundaram, learned Additional Government Pleader, appearing for the respondent, in all the writ petitions. By consent of the learned counsel for both sides, the writ petitions are taken up for final disposal. 2. The petitioner-Agency, which is a registered dealer on the file of the respondent under the prov....

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...., under Entry-20 (Commodity Code 321 of Part 'C' under I Schedule). By referring to the advertisement given by the manufacturers, it is stated that besides producing pure coconut oil, the manufacturers also producing and marketing VVD Herbal, VVD Hibiscus and VVD Anti dandruffs. Therefore, the respondent proposes to tax the petitioner at 12.5%. Subsequently, a revised notice was issued on ....

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....ld by them to the petitioner were classified only as an exempted commodity with Code No.765 in Annexure II filed by them. Therefore, the petitioner would contend that the impugned assessment orders suffer from error apparent on the face of record. Further, it is stated that the revisions of assessments ought not to have been made solely based on the Accountant General's audit report. 6. In th....