2022 (1) TMI 1010

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....oth W.Ps) : Mr.Richardson Wilson Additional Government Pleader COMMON ORDER Mr.Richardson Wilson, learned Additional Government Pleader takes notice on behalf of the respondent. 2. The petitioner has challenged the impugned Assessment Order dated 27.09.2019 for the Assessment Years 2016-2017 passed under the TNVAT Act, 2006 and the Assessment Order dated 31.03.2021 passed under the same Assessm....

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....a) Private Limited and was engaged in selling packing materials liable to tax at 5% under Sl.No.13-A(v), Part-C, First Schedule of the TNVAT Act, 2006, the respondent had imposed tax at 14.5% by treating the petitioner having sold pre-recorded/recorded DVDs and CDs. 5. The learned counsel for the petitioner submits that the impugned orders are contrary to the entries in the First Schedule to the ....

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....is count also there is no scope for any interference with the orders passed by the respondent. 8. The learned Additional Government Pleader for the respondent further submits that as far as the non-production of C-Forms is concerned, it is always open for the petitioner to approach the authorities for rectification of the order as and when the C-Forms are received as per the decision of this Cour....

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....ged in selling packing materials/pre-recorded or recorded DVDs/CDs to its customers. It is also noticed that the petitioner had failed to respond to the notice dated 31.07.2019 issued by the respondent asking the petitioner to file objection before the respondent. Therefore, these writ petitions are liable to be dismissed. 12. Since the petitioner's petitions under Section 84 of the TNVAT Act....