2020 (2) TMI 1111

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....rsuant to a notice issued to the petitioner on 31.10.2016 wherein objections were pointed out. The petitioner for a detailed reply. 3.The impugned order merely records the submission of the petitioner in response to the said notice issued to the petitioner with the following observation:- '' The objections filed by the dealers are considered by me in depth and discussed below. Based on the clarification No.ACAAR.50/2011-12 D.Dis.ActsCell II/7660/2012 dated 25.7.2012, the liability of tax at 14.5% is confirmed on the turnover of Rs. 42,68,685/- and therefore order passed as below. Regarding the reversal of the Input tax credit under Section 19(5)(c) of the Act, the citation referred by the dealers are not relevan....

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....umstances, a notice dated 31.10.2016 was issued to the petitioner. Since the clarification of the Authority for Clarification and Advanced Ruling dated 25.7.2012 was against the petitioner, the respondent was justified in confirming the demand to that extent at the time of passing the impugned order. 8. However, post facto, the above clarification of the Authority for Clarification and Advanced Ruling under section 48A of the T.N. VAT Act, 2006 given earlier on 25.7.2012 to the petitioner clarifying that music/film audio compact disc/video disc/digital video disc etc were liable to tax at 14.5% under Entry 13-A (e) of Part C of the 1st Schedule to the Tamil Nadu VAT Act, 2006 was reviewed and a review order has been passed on 19.11.2018.....