2018 (6) TMI 173

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....oner of Commercial Taxes, Thiru M. Parameswaran, Additional Commissioner (ST), (Public Relations) (FAC) and Dr. C. Palani, Additional Commissioner(ST) (Revision Petitions) (FAC) ORDER Tvl. RMC Readymix (India), AC-26, SIDCO Industrial Estate, Thirumudivakkam, Chennai- 600 044 (TIN 33120461891), registered dealer in the files of Nungambakkam Assessment Circle have preferred application in For....

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....concerned with rate of tax for commodities. 4.1  Section 18(1) (ii) of the  TNVAT Act 2006 read with Notification No. II(1)CTR/58(h-14)/2006  (G.o. Ms. No.193 dated 30.12.2006) provides that there shall be an exemption in respect of sales tax payable by any dealer on the sale of any goods made by such dealer to a registered dealer for the purpose of setting up, operation, mainten....

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....rm appended in the Notification, declaring that the goods purchased are being used only for the purpose declared. The above notification is saved as provided under Section 88(3)(i) of the TNVAT Act 2006." 4.2. It was also clarified in ACAAR No. 15/2014-15 dated 22.06.2015 in Acts Cell-II /13885/2015 and ACAAR No. 16/2014-15, dated 22.06.2015 in Acts Cell-II/ 13886/2015 that sale of Electrical g....