2018 (3) TMI 1916

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....the Respondent : Mr. M. Hariharan Govt. Advocate (Tax). JUDGMENT [Judgment of the Court was delivered by K.K. SASIDHARAN,J.] The EMU Oil transported by the appellant from Puducherry to Dindigul was detained by the check post authorities at Pennaiyar Bridge Check Post on 29 November 2012 on the ground that applicable tax was not paid. Even though the appellant pleaded that there is no liabilit....

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....pellant has placed reliance on certain circulars issued by the Government and the Government order in G.O.Ms.No.122 Animal Husbandry, Dairying and Fisheries Department, dated 30 September 2009 in support of the contention that the poultry would include the EMU Oil. Poultry is an exempted commodity under the TNVAT Act. Therefore, it is the contention of the appellant that there is no statutory liab....

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....e the jurisdictional Joint Commissioner. 6. We therefore grant liberty to the appellant to file a revision before the Joint Commissioner challenging the order passed by the Deputy Commercial Tax Officer, Pennaiyar Bridge Check Post, which is impugned in the writ petition in W.P.No.33566 of 2012. In case, the appellant has already paid the tax, there is no liability to make statutory deposit. It i....