2025 (2) TMI 3
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....9, 12150, 12151, 12192, 12193 and 12194 of 2022 - -<br>CST, VAT & Sales Tax<br>Honourable Mr. Justice C. Saravanan For the Petitioner (in all W.Ps) : Mr. Harish Bindumadhavan For the Respondent (in all W.Ps) : Mr. Haja Nazirudeen Additional Advocate General - 1 asst. by Mr. G. Nanmaran Special Government Pleader (T) and Mr.P.Haribabu Government Advocate COMMON ORDER The petitioner is before th....
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....on Petition before the Revisionary Authority under Section 54 of the Act. The Revisionary Authority dismissed the application vide order dated 24.01.2020 filed under Section 54 of the TNVAT Act, 2006. The order passed by the Revisionary Authority was challenged before the Writ Court. 4. Therefore, the petitioner filed an application under Section 84 of the TNVAT Act, 2006 on 04.02.2021, which hav....
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....t B of the I Schedule appended to TNVAT Act, 2006. 7. As far as Assessment Year 2016-2017 and 2017-2018 are concerned, which are the subject matter of the Assessment orders dated 17.12.2019 for the respective Assessment years under the provisions of the TNVAT Act, 2006 and CST Act, 1956, the contention of the Department was that the product manufactured/traded by the petitioner was neither a medi....
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.... Jellice India Private Limited. 10. It is noticed that even as per the respondent, the correct method for determination of the classification would be either before the Appellate Commissioner or before the Advance Ruling Authority. Prima facie, it appears that the issue stands now covered in favour of the petitioner as the Appellate Commissioner has accepted the contentions of the petitioner that....