TaxTMI 
TaxTMI 
TaxTMI 
2021 (12) TMI 281
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....were heard together and are disposed of by this common order. 2.The petitioners are the manufacturers of Tobacco products. Though, prior to the 2006-2007 Assessment Year, they involved in manufacturing of some other Tobacco product, only from the Assessment year 2006-2007, they claimed to have started producing the product called "Chewing Tobacco". The said product 'Chewing Tobacco' has not been included in the schedule appended to the Tamil Nadu Value Added Tax Act, 2006 (in short, 'the TNVAT Act'), thereby, the said product is not a taxable item. 3.Accordingly, insofar as the Assessment Year 2007-2008 is concerned, the Assessment has been made in respect of these two petitioners. 4.Subsequently, by amendment made to the....
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....the product called 'Chewing Tobacco' has become a taxable item, only with effect from 12.07.2011. 8.It is to be noted that as against the insertion of the said product, the Association of the Tamil Nadu Scented & Chewing Manufacturers Association and others, filed writ petitions in W.P.(MD)No.21237 of 2011 etc., batch, where from 15.09.2011, there has been an interim order of stay and those writ petitions were pending up to 2019, as those writ petitions were finally disposed of only on 03.10.2019, by a common order passed by a learned Judge of this Court in the matter of Tvl.Makkal Stores v. The State of Tamil Nadu represented by the Secretary, Commercial Taxes and Registration Department, Chennai-09 and others. In the said Judgmen....
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....and issued by the respondents, dated 08.07.2021, where, the respondents had stated that, by virtue of the disposal of the writ petitions as referred to above, by order, dated 03.10.2019, these petitioners and other similarly placed person should be liable to pay tax for the said product 'Chewing Tobacco' even for the Assessment Year 2007-2008. 12.However, the said rectification petitions, dated 19.07.2021 and 15.07.2021, filed by the petitioners have been kept pending and not disposed of. Unmindful of the same, now, a communication has been issued by the Assistant Commissioner, who is the first respondent herein on 26.07.2021 to the concerned Bank, where the petitioners having account to draw the money to the extent of their allege....
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....tion petitions. 15.I have heard Mr.R.Suresh Kumar, learned Government Advocate appearing for the first respondent, who on instructions, would submit that, the tax due in respect of each of the petitioners for the Assessment Year 2007-2008 was calculated, based on the assessment made for the particular year, that has been made out of the records available with the first respondent office. Moreover, insofar as the said product is concerned, admittedly, the petitioners manufactured that product even in the relevant Assessment Year and therefore, insofar as the closed Assessment Year 2007-2008, if any tax due is there on the part of the petitioners, to pay the same, can at any time be demanded, as for all these years, since the writ petitions ....
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....9.It is a fact remains that, the product called 'Chewing Tobacco', admittedly manufactured by these petitioners from 2006-07 was not at all included as one of the item scheduled in TNVAT Act as a taxable item. Realising this omission or lacuna or with the wisdom of the legislature, Act 30 of 2011 was brought in, under which, the TNVAT Act, 2006 underwent amendment, wherein as per Section 3 of the Amending Act, after Serial No.12 to second schedule Serial No.13 was inserted, whereas, one of the item in Serial No.(vii)-'Chewing Tobacco' also has been mentioned. Admittedly, the said amendment has come into the effect only from 12.07.2011, therefore, the product 'Chewing Tobacco' has become a taxable item only from 12.07....