2018 (5) TMI 461

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....hi Devi ORDER The petitioner is a dealer of food items, matches, toffees, biscuits, chips, etc., and an assessee under the respondent holding VAT Registration No.TIN 33825043301. The dealer has submitted the returns under self- assessment basis for the assessment year 2008-2009. On the basis of VAT audit conducted at the place of business of the petitioner on 19.11.2009, the respondent issue....

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....efore this Court. 2. The respondent denied all the averments made in the affidavit filed in support of the Writ Petition and would contend that as per the clarification issued by the Commissioner of Commercial Taxes, Chennai, in VAT Cell 7342/2007 VCC No.225, dated 29.03.2007, the sale of chips are taxable at 4% without a brand name vide Entry 51 of Part B of the first Schedule and with a brand....

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....ar circumstance, in the case of Pepsico India Holdings Pvt. Ltd. v. Commissioner of Commercial Taxes, Chennai and others reported in [2010] 29 VST 214 (Mad), the first Division Bench of this Court passed an order on 10.11.2009, wherein it was held that a Division Bench of the Guwahati High Court in Pepsico India Holdings Pvt. Ltd. v. State of Assam reported in [2009] 25 VST 41, observed that potat....