SAKTHI MASALA (P) LTD. Vs. ASSISTANT COMMISSIONER
LAWS(MAD)-2013-4-143
HIGH COURT OF MADRAS
Decided on
April 29,2013
Sakthi Masala (P) Ltd.
Appellant
VERSUS
ASSISTANT COMMISSIONER
Respondents
Referred Judgements :-
SEAFORD COURT ESTATES LTD. V. ASHER [REFERRED TO]GENERAL S. SHIVDEV SINGH V. STATE OF PUNJAB [REFERRED TO]
LUKE V. INLAND REVENUE COMMISSIONER [REFERRED TO]
NAMPUTHIRIS PICKLE INDUSTRIES V. STATE OF KERALA AND ANOTHER [REFERRED TO]
INDIA SUGAR REFINERIES LTD. V. STATE OF MYSORE [REFERRED TO]
INDRAMANI PYARELAL GUPTA VS. W R NATU [REFERRED TO]
KOTESWAR VITTAL KAMATH VS. K RANGAPPA BALIGA AND CO [REFERRED TO]
INCOME TAX OFFICER ALLEPPY VS. M C PONNOOSE [REFERRED TO]
STATE OF BIHAR VS. ASIS KUMAR MUKHERJEE [REFERRED TO]
D R VENKATACHALAM VS. DEPUTY TRANSPORT COMMISSIONER [REFERRED TO]
COMMISSIONER OF INCOME TAX CENTRAL VS. B N BHATTACHARJEE [REFERRED TO]
STATE OF KARNATAKA VS. HANSA CORPORATION [REFERRED TO]
STATE OF TAMIL NADU VS. KODAIKANAL MOTOR UNION PRIVATE LIMITED [REFERRED TO]
UNION OF INDIA VS. FILIP TIAGO DE GAMA OF VEDEM VASCO DE GAMA [REFERRED TO]
PUNJAB LAND DEVELOPMENT AND RECLAMATION CORPORATION LIMITED CHANDIGARH DIVISIONAL CONTROLLER MAHARASHTRA STATE ROAD TRANSPORT CORPORATION AMRAVATI REGIONAL MANAGER WEST ZONE NOW KNOWN AS KANPUR REGION BANK OF BARODA REGIONAL OFFICE LUCKNOW VS. PRESIDING OFFICER LABOUR COURT CHANDIGARH:CHANDRASHEKHAR MARIBHAU DESHMUKH :SECRETARY U P BANK EMPLOYEES UNION C O BANK OF BARODA LATOUCHE ROAD KANPUR :LABOUR COURT RANCHI:NAMDEO:SECRETA [REFERRED TO]
BOMBAY OIL INDUSTRIES PRIVATE LIMITED VS. UNION OF INDIA [REFERRED TO]
OXFORD ENGLISH SCHOOL OXFORD ENGLISH SCHOOL VS. GOVERNMENT OF T N:A HASTINGS HOPE [REFERRED TO]
O S SINGH VS. UNION OF INDIA [REFERRED TO]
STATE OF RAJASTHAN VS. MANGILAL PINDWAL [REFERRED TO]
SUN EXPORT CORPORATION BOMBAY VS. COLLECTOR OF CUSTOMS BOMBAY [REFERRED TO]
STATE OF KERALA VS. NAMPUTHIRIS PICKLE INDUSTRIES [REFERRED TO]
RISHABH AGRO INDUSTRIES LIMITED VS. P N B CAPITAL SERVICES LIMITED [REFERRED TO]
WEST U P SUGAR MILLS ASSN VS. STATE OF UTTAR PRADESH [REFERRED TO]
PADMASUNDARA RAO DEAD VS. STATE OF TAMIL NADU [REFERRED TO]
ZILE SINGH VS. STATE OF HARYANA [REFERRED TO]
GOVT OF INDIA VS. INDIAN TOBACCO ASSOCIATION [REFERRED TO]
MODI FOOD PRODUCTS LTD VS. COMMISSIONER OF SALES TAX [REFERRED TO]
RASOI PRODUCTS VS. COMMERCIAL TAX OFFICER [REFERRED TO]
NEW SWASTIK FLOUR MILL VS. STATE OF KARNATAKA [REFERRED TO]
RAM BHADUR TAKKUR TAKKUR PRIVATE LIMITED VS. COFFEE BOARD BANGALORE [REFERRED TO]
AMBIKA PROVISION STORES VS. STATE OF KERALA [REFERRED TO]
COMMISSIONER OF CUSTOMS VS. LEELA SCOTTISH LACE LTD [REFERRED TO]
STATE OF TAMIL NADU VS. ARIHANT PLASTIC HOUSE [REFERRED TO]
DHANBAD FLOUR MILLS VS. STATE OF BIHAR [REFERRED TO]
Cited Judgements :-
A S LEATHERS, REP BY ITS PRORPRIETOR SHAIK ADAM VS. COMMERCIAL TAX OFFICER [LAWS(MAD)-2017-11-203] [REFERRED TO]TVL.SHANMUGAMARI TIMBERS VS. COMMERCIAL TAX OFFICER [LAWS(MAD)-2018-12-207] [REFERRED TO]
JUDGEMENT
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(1.)The petitioners have filed these writ petitions seeking issuance of writ of Certiorari to call for the records on the file of the respondent in TIN No.33032922200/2006-07, TIN No.33032922200/ 2007-08, TIN No.33172922996/2006-07 and TIN No.33172922996/ 2007-08 respectively, all dated 19.3.2012 and quash the same inasmuch as the impugned orders are inconsistent with Section 88(3)(i) of the Tamil Nadu Value Added Tax Act, 2006.
(2.)While the petitioner in W.P.Nos.8526 and 8527 of 2012 is engaged in the business of manufacture and sale of masala powder, turmeric powder, chilli powder and coriander powder within the State of Tamil Nadu as well as by inter-State sales, the petitioner in W.P.Nos.8528 and 8529 of 2012 is engaged in the business of buying and selling of masala powder, turmeric powder, chilli powder and coriander powder from the manufacturers inside the State of Tamil Nadu.
(3.)Under the provisions of the Tamil Nadu General Sales Tax Act, 1959 (for brevity, "the TNGST Act"), chilly, coriander and turmeric were exempted goods falling under Serial No.16 of Part B of the Third Schedule to the TNGST Act with effect from 17.7.1996. However, chilly power, coriander powder and turmeric powder did not fall within the purview of the Third Schedule to the TNGST Act.
(2.)While the petitioner in W.P.Nos.8526 and 8527 of 2012 is engaged in the business of manufacture and sale of masala powder, turmeric powder, chilli powder and coriander powder within the State of Tamil Nadu as well as by inter-State sales, the petitioner in W.P.Nos.8528 and 8529 of 2012 is engaged in the business of buying and selling of masala powder, turmeric powder, chilli powder and coriander powder from the manufacturers inside the State of Tamil Nadu.
(3.)Under the provisions of the Tamil Nadu General Sales Tax Act, 1959 (for brevity, "the TNGST Act"), chilly, coriander and turmeric were exempted goods falling under Serial No.16 of Part B of the Third Schedule to the TNGST Act with effect from 17.7.1996. However, chilly power, coriander powder and turmeric powder did not fall within the purview of the Third Schedule to the TNGST Act.
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