U.S.R. TYRES AND TUBES PVT. LIMITED, REPRESENTED BY ITS DIRETOR, E. LEVIN MIRANDA Vs. THE COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) The Petitioner has filed the present Writ Petition seeking the relief of Writ of Certiorarified Mandamus, calling for the records on the files of the Respondent herein in TNGST/3561941/2005-2006 dated 18.01.2008 and quashing the same and direct the Respondent herein to consider the exemption granted in G.O. Ms. No. 526/CT & RE dated 21.11.1997.

(2.) The Petitioner is a company registered under Companies Act. The Petitioner is a registered dealer under the TNGST Act on the files of the Respondent. The Petitioners have been recognised as 100% Export Oriented Unit for manufacture and export of rubberised wheel automobile tubeless tyres etc., by the Government of India, Ministry of Commerce and Industry, Department of Commerce and approved by the office of the Development Commissioner, MEPZ, Special Economic Zone and HEOUS in Tamil Nadu, Pondicherry, Andaman and Nicobar Islands, Chennai-600 045. The Petitioners are manufacturing rubber compounded rings etc., and they are exporting the same. The main raw material for the manufacture of the said rubber compounded ring wheels are rubber which is purchased from registered dealers in the State of Tamil Nadu from and in and around Kanyakumari District. The Petitioners are exempted from payment of tax for such purchases in view of G.O. Ms. No. 528/CT & RE dated 21.11.1997, issued under Section 17 of the Tamil Nadu General Sales Tax Act, 1959 r/w Section 4-E of the Act.

(3.) For the year 2005-2006, the Respondent issued the impugned proceedings dated 18.01.2008 and levied tax in respect of the purchase turnover of rubber sheets from registered dealers within the State on the ground that the last purchase of the raw rubber of all varieties and grades are liable to tax at the rate of 8% with effect from 27.03.2002 as per Item 33(ii) in Part C of the First Schedule to the Act.