2021 (7) TMI 519

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....STICE S.M.SUBRAMANIAM For Petitioner : Ms.R.Hemalatha For Respondents : Mr.V.Veluchamy (Government Advocate) ORDER The proceedings dated 14.02.2013, issued by the 2nd respondent, is sought to be quashed. 2.In the impugned notice in this Writ Petition, the department has proposed to assess sale of Viscose Staple Fibre (VSF) Hank Yarn, stating that the assessee has wrongly claimed exe....

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.... also, there is nothing specifically mentioned to state that there was any intention to restrict the exemption of Hank yarn only to the cotton hank yarn and not others. Cotton hank yarn as well as other types of yarn in hank form are equally entitled to exemption under Entry 44 and therefore, Handloom Industry stood encouraged by said exemption. Was there any intention of State to harm Powerloom I....