RENUGA SOFT X TOWELS 87 CUMBAM ROAD THENI Vs. REGISTRAR TAMILNADU TAXATION SPECIAL TRIBUNAL RAJAJI SALAI CHENNAI

JUDGEMENT

(1.) IN this writ petition, the petitioner questions the correctness of the order of the Tamil Nadu Taxation Special tribunal where the Special Tribunal non-suited the petitioner for quashing of the order of the Commissioner of Commercial Tax and rejected the request of the petitioner to direct the authorities to accept Form A5 after the completion of the assessment in order to get the benefit under Section 4-E of the Tamil Nadu General Sales Tax Act, 1959, the assessee being a 100% Export Oriented Unit.

(2.) IT is the case of the petitioner that the assessee is a manufacturer and exporter of Terry Towels anda 100% Export Oriented Unit. As per Section 4-E of the Tamil Nadu General Sales Tax Act, 1959, a registered 100% export oriented unit or unit located in the Madras Special Economic Zone shall be entitled for refund of the whole of the tax paid by it on the purchase of any goods including consumable, packing materials and labels, but excluding plant and machinery, which has been used by such unit in the manufacture and assembling, packing or labeling of goods manufactured within the State and sold by way of export by such unit, provided that the unit shall satisfy such conditions and shall submit an application for refund in such manner and in such form as may be prescribed. The Rule which prescribes the procedure is Rule 23 (2-C ). As per the said Rule, every dealer claiming refund under Section 4-E shall submit to the Assessing Authority a statement in Form A-5 before the completion of the final assessment and also furnish the details of quantity and value regarding opening stock, purchase, closing stock, raw materials consumed, goods manufactured and finished goods exported. Such claim shall be only for the purchases made on or after 17th July 1996. Thus the Rule mandates that in order to avail the benefit granted to the 100% Export Oriented Unit under section 4-E, a registered dealer has to submit an application under the statutory Form A-5 prior to the passing of the assessment order for which the petitioner has claimed the benefit.