TVL SUPREME INDUSTRIES LTD Vs. AUTHORITY FOR CLARIFICATION

JUDGEMENT

(1.) This Writ Petition is filed praying to issue a Writ of Certiorarified Mandamus, calling for the records of the first respondent in A.C.A.A.R.59/2012-13 D. Dis. Acts Cell II/29358/2012 dated 26.10.2012, quash the same and direct the first respondent to reconsider the issue after furnishing the petitioner a copy of the materials, particulars furnished by the second respondent to the first respondent and affording a personal hearing to the petitioner as contemplated under Section 48-A of the Tamil Nadu Value Added Tax Act, 2006 read with Rule 12-A of the Tamil Nadu Value Added Tax Rules, 2007. Heard Mr. S.N. Kirubanandam, learned counsel appearing for the petitioner and Mr. Aditya Reddy, learned Government Advocate (Tax) appearing for the respondents.

(2.) Petitioner made an application for Clarification/Advance Ruling on 31.8.2012 in terms of Section 48-A of the Tamil Nadu Value Added Tax Act, 2006 (in short TNVAT Act, 2006). According to the petitioner, the goods in question is Chemically Cross Linked Polyethylene Sheet Insulation Material, falling under First Schedule, Part-B, Serial No. 69, which is described as Insulators Commodity Code No. 2069. If the goods are classified under the First Schedule, it will be taxable at the rate of 5%. The said application was received and considered and order came to be passed by the first respondent Authority for Clarification and Advance Ruling by proceedings No. A.C.A.A.R.59/2012-13 dated 26.10.2012. The first respondent authority came to hold as follows:-

(3.) The primary plea taken by the petitioner is that the proviso to Section 48-A of TNVAT Act, 2006 speaks about the rejection of the application. It provides to give the applicant reasonable opportunity of being heard and where the application is rejected it should be supported by reasons. Section 48-A of TNVAT Act, 2006 and its proviso reads as follows: