2026 (10) TMI 4

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....on 29.06.2021 where the challenge was to assessments made under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (in short 'Act'). The appellants have been relegated to appellate/statutory remedy under Act. 2. At the time of admission, the petitioners have obtained an order of interim stay on condition that 10% of the disputed amount be deposited and the appellant has complied with the condition imposed. 3. The submissions of Ms.P.Saravana Selvi, learned counsel for the appellant is that the writ petitions are maintainable. The issue on merits related to a dispute on classification of audio/video DVD's (pre-recorded CD/DVD) (in short 'goods'/'subject goods') under the Act. 4. According to the Appellant, the subject goods ....

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....n by the department refers to blank DVDs and CDs for which, the rate is stipulated at 14.5%. In fact, the Entry denoting 'DVDs and CDs' was also part of Entry 68 till 12.07.2011 when it was omitted vide G.O.No.76 dated 11.07.2011, and vide Notification No.II(1)/CTR/12(R-10)/2011 placed instead in Entry 13-A (v)/Part C/First Schedule, taxable at the rate of 14.5%. 11. Clearly, there is a distinction between mere 'DVDs and CDs' and 'recorded and pre-recorded DVDs and CDs'. Entry 68 deals with Information Technology products that have been notified and reads thus: S.No. (1) Description of the goods (2) Commodity Code (3) 68. Information Technology products as notified by the Government ...... 5.IT software of a....