R PASUVAMANI Vs. COMMERCIAL TAX OFFICER (FAC) AND THE PRINCIPAL COMMISSIONER AND COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) The petitioner has sought a Writ of Certiorarified Mandamus, to call for the records of the first respondent herein TNGST/2462098/2003-04, quash the order dated 05.06.2006 passed therein and further direct the first respondent to grant exemption on the narrow woven fabrics falling under Tariff No. 58.06 (and more particularly Tariff No. 5806.20) of the Central Excise Tariff Act sold by the petitioner in the light of Entry 8(vi) of the Third Schedule to the TNGST Act, 1959 in the light of clarification No. 173 of 2005 issued by the second respondent.

(2.) It is the case of the petitioner that she is a manufacturer of elastic tapes, called as narrow woven fabric, falling under Entry 5806.20 of the Central Excise Tariff Act, registered as a dealer on the file of the respondent under the TNGST Act, 1959. Since narrow woven fabric contained an elastometric yarn or rubber thread running through it for the purpose of elasticity, the said commodity in the commercial circle is well known as elastic tape for the purpose of easy identification.

(3.) According to the petitioner, the narrow woven fabric is exempted from levy of sales tax. As per Part A of the Third Schedule to the TNGST Act, the goods produced or manufactured in India as described in column (3) against the relevant heading in column (1) of the First Schedule to the Additional Duties of Excise (Goods of Special Importance Act, 1957) (Central Act 58 of 1957) are exempted from the levy of sales tax. For the past several years, the petitioner claimed exemption on the narrow woven fabric "elastic tapes" manufactured and sold by the petitioner under Entry 8(vi) of Part A of the Third Schedule to the TNGST Act, 1959 and exemption was also granted.