2016 (9) TMI 925

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....omoni For the Respondents : Mr. S. Kanmani Annamalai ORDER Heard Mr.C.Baktha Siromoni, learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader, who accepts notice on behalf of the respondents and with the consent of either side, the writ petitions are taken up for disposal. 2. The petitioner, who is a Registered dealer on the file of the second resp....

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....ontainer/brand) are taxable at 5% under Entry 51 of Part-B of the First Schedule'. 4. The learned counsel for the petitioner would contend that though the petitioner gave a detailed objection, in a single line the second respondent has rejected the said objections. Further, it is stated that the Hon'ble Division Bench of this Court, in the case of Pizzeria Fast Foods Restaurant (Madras) P....

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....s a proceedings of the Authority for Clarification and Advance Ruling, exercising power under Section 48-A of the TNVAT Act, 2006. Therefore, if the product is of the same nature, then obviously the assessing officer will apply the Advance Ruling. If according to the petitioner, the product manufactured by them is slightly different and the Advance Ruling is not applicable, then they have to file ....

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..... Along with the petition, the petitioner should produce necessary proof to show as to how the Clarification would not be applicable to them, vis-a-vis, the products manufactured by them. On such petition being filed, the authority shall consider the same and pass appropriate orders on merits and in accordance with law, after notice to the petitioner and their assessing officer. This direction sha....