2017 (8) TMI 972

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....swaran, learned counsel appearing for the petitioner and Mr.K.Venkatesh, learned Government Advocate for the respondent. 2. With the consent on either side, the writ petitions are taken up for disposal. 3. The petitioner has challenged the assessment orders passed under the provisions of the Tamilnadu Value Added Tax Act,2006 for two assessment years namely 2013-14 and 2014-15. The short issue w....

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....evise the assessment for the relevant assessment years, reiterating the same stand by mentioning that the petitioner has sold the Rotary Tiller to their customers and claimed exemption for the entire turn over and there is no specific notification issued under the Tamil Nadu Value Added Tax exempting the Rotary Tiller from levy of Value Added Tax. 5. The petitioner submitted their objections on 0....

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....Officer has no expertise on the said issue to take a different decision in the matter, nor interpret the communication sent by the Agricultural Engineering department. What is required to be seen by the Assessing officer is whether the Rotavator is a trade name or a trade mark and whether it is equivalent to a Rotary Tiller. A steel Almirah is colloquially referred to as Godrej, which infact is a ....