2022 (11) TMI 93

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....Act 2007, (in short 'Act'), for four periods, 2006-2007, 2007-2008, 2008-2009 and 2009- 2010. 2.Two issues arise, one relating to taxability of fly ash procured from the Tamil Nadu Electricity Board (TNEB) and secondly, exemption claimed in respect of supplies to be made to Special Economic Zones (SEZ). By way of Notification dated 14.09.1999, there was a ban imposed by the Central Government in transacting in fly ash, for preservation and protection of the environment. 3.However, since fly ash is a natural waste from power stations including those managed by the TNEB, it was necessary to take measures to dispose the same. Fly ash is one of the inputs in the manufacture of cement and the petitioner had entered into a Memorandum of Underst....

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.... were set aside and the respondents directed to re-do the issue de novo. At paragraph No.16, learned Judge states as follows: "16. In the light of the above, the Writ Petition is allowed and the impugned order is set aside insofar as the findings rendered by the Assessing officer on the aforesaid two heads and the assessment shall be re-done, after affording an opportunity of personal hearing by clearly appreciating the scope of the agreement between the petitioner and the TNEB and the legal position which is prevailing as on date. No costs. Consequently, connected Miscellaneous Petitions are closed." 7.The second issue agitated relates to an exemption claimed by the petitioner in light of G.O.No.193 of 2006 dated 30.12.2006 in respect o....