TaxTMI 
TaxTMI 
2017 (11) TMI 1161
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....assess the petitioner's turnover to higher rate of tax at 16.8% by reopening the completed assessment for the year 2005-2006 under the provisions of the Central Sales Tax Act,1956. 3. The learned counsel for the petitioner submits that the issue involved in this writ petition is squarely covered by the decision of the Division Bench of this Court in the case of The Commissioner of Commercial Taxes, Chennai and another V. M/s.Sundk India Ltd., in W.A.No.1181 of 2011 dated 05.08.2015. In the said case also, the writ petition was filed challenging a notice proposing to reopen the total and taxable turnover of the assessee therein under the provisions of the Tamil Nadu General Sales Tax Act, 1959, who was a dealer in paper based decorative....
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.... was whether the interpretation given by the Hon'ble Supreme Court with respect to entry made in the Central Excise Tariff, 1985, with regard to paper based decorative laminated sheets can be relied on by the first appellant to levy and collect tax under the TNGST Act, which is a separate enactment passed by the State legislature. The Writ Court took note of a decision of the Division Bench of this Court in the case of Associated Agencies vs. State of Tamil Nadu, reported in (1993) 89 STC 447, wherein a similar issue was considered with regard to 'Pesticides' and 'Insecticides', which were defined under Section 3(e) of the Insecticides Act, 1968 (Central Act), wherein the Division Bench took note of the fact that the Ins....
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....of all sorts and all kinds of paper even other than those illustrated or enumerated in the entry. 11. Further, the contention of the respondent / assessee was that the Tamil Nadu Taxation Special Tribunal having considered the issue with regard to taxability of paper based laminated sheets and the assessment having been completed and the tax at 10% was collected, based on the decision of the Special Tribunal, the question of reopening the same does not arise. It was further pointed out that the entry contained in the TNGST Act has not been amended after the interpretation given by the Special Tribunal and the circular issued by the first appellant cannot be sustained and the department was not justified in reopening the assessments alrea....