LAWS(MAD)-2017-12-380

M/S SIEGWERK INDIA PRIVATE LIMITED REP BY ITS ADMINISTRATION HEAD Vs. ASSISTANT COMMISSIONER (CT), THIRUVOTTIYUR ASSESSMENT CIRCLE

Decided On December 20, 2017
M/S Siegwerk India Private Limited Rep By Its Administration Head Appellant
V/S
Assistant Commissioner (Ct), Thiruvottiyur Assessment Circle Respondents

JUDGEMENT

(1.) Mr.K.Venkatesh, learned Government Advocate accepts notice for the respondent. Heard both. By consent, the writ petitions are taken up for joint disposal.

(2.) The petitioner is a manufacturer of ink, registered as a dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 and the Central Sales Tax Act, 1956. In the course of business, the petitioner effected local sales, inter-state sales and also sales to 100% export oriented units located in Tamil Nadu. The petitioner is stated to have effected sales to four such 100% exported oriented units namely

(3.) The respondent issued notices dated 03.2.2017 and 20.3.2017 proposing to revise the assessments for the years 2014-15 and 2015-16 respectively. The petitioner filed their objections dated 27.2.2017 and 24.3.2017 for those two revision notices. The respondent perused the details furnished and found that the petitioner produced necessary green card copies in respect of two of the 100% export oriented units namely M/s.Eagle Press Pvt. Ltd. and M/s.Gopsons Paper Limited. For the balance claim, there was no documentary evidence and therefore, the claim for exemption of turnover was disallowed and the petitioner was assessed to tax at 5%. Challenging this portion of the orders, the petitioner is before this Court.