2019 (11) TMI 1652

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Common Order: (Per the Hon'ble Sri Justice C. Praveen Kumar) 1) Since the issue involved in all these Writ Petitions being one and the same, they are heard together and disposed of by this Common Order. 2) W.P. No. 26151 of 2018 is taken as a lead petition. The facts are as under: i. The Petitioner herein is a Proprietary concern and a registered dealer under the AP VAT Act, 2005. The Petitioner is engaged in sale and purchase of Tamarind [fruit] and filing its monthly returns duly reporting the turnovers scored by it. ii. The action of the 1st Respondent in levying tax @ 5% on the turnover of Tamarind [Fruit Variety], which according to the Petitioner is exempted under Entry No. 57 in Notification No.2/2017 Centr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2017, exempting intra State supplies of certain goods. In that Notification, Entry No. 57 relates to "Other fruit", which includes "Tamarind". On the very same day, another Notification came to be issued by the Government of India through Notification No. 1/2017 -Central Tax (rate), in which Entry No. 17, which deals with "fruit dried" and includes "tamarind, dried" at Sl. No. 33 A - HSN 0813. By virtue of the above, dried tamarind became taxable at the total GST rate of 5% with effect from 22.09.2017. By the same Notification, Sl. No. 17 has been amended simultaneously, which is as under: Sl. No. 17-HSN No. 0813 - Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of Chapter 8 (other than tama....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lso took us through the letter written by the State Government to the Spices Board to show that even the State Government officials are not clear as to what "tamarind dried" would mean. He also placed reliance on the brochure circulated by the State Government showing exemption of tamarind from paying GST. 4) Apart from that, as stated above, in reply to the notice, dated 23.06.2018, the petitioner herein addressed a letter, dated 07.07.2018, to the Assistant Commissioner explaining the stand of the petitioner and also requesting an opportunity for personal hearing to explain its case. It is now urged that, explaining the issue in person by showing the sample would make a lot of difference. 5) The same is opposed by the learned Counse....