2016 (11) TMI 546

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....ondents : Mr.S.Kanmani Annamalai, Addl.G.P. ORDER Heard Mr.R.L.Ramani, learned Senior counsel for Mr.B.Raveendran, learned counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondent. 2.The petitioner is a dealer in Polyurethane Foam (PU Sheets) and registered as a dealer on the file of the respondent under the provis....

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.... after considering all the contentions raised held as follows:- 8. As correctly pointed out by the applicant-dealers, Notification No.II(1)/CTR/12(R-20)/2011 in G.O.Ms.No.78, Commercial Taxes and Registration (B2) Department, dated 11.07.2011, issued under Section 30 of the Act, provides reduction in rate of tax to 5% for several commodities which are normally taxable at 14.5% and one amo....

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....Proceedings in ACAAR No.15/2012-13, dated 25.07.2012 and clarified on the lines of the Notification No.II(1)/CTR/12(R-20)/2011 in G.O.Ms.No.78, Commercial Taxes and Registration (B2) Department dated 11.07.2011. 10. The applicant-association is also clarified on similar lines as below: The Polyurethane Foam is a plastic product, liable to tax at reduced rate of 5%, as per Entry i....

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.... 6. In the light of the above clarification, the impugned assessment order is liable to be set aside. Accordingly, the Writ Petition is allowed and the impugned order is set aside and the matter is remanded to the respondents with a direction to apply clarification given by the authority for Clarification and Advance Ruling in ACAAR No.15/2012-13 & ACAAR No.30/2013-14, dated 23.10.2014, and ....