VR3 ANIMAL FEEDS Vs. DEPUTY COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) The EMU Oil transported by the appellant from Puducherry to Dindigul was detained by the check post authorities at Pennaiyar Bridge Check Post on 29 November 2012 on the ground that applicable tax was not paid. Even though the appellant pleaded that there is no liability to pay tax for EMU Oil, the same was not entertained by the check post authorities. The authority directed the appellant to pay the tax assessed at Rs.2,71,440/- and the compounding fee of Rs.8,14,320/-. The appellant filed a writ petition before this Court challenging the order dated 6 December 2012. The learned single Judge issued a direction to the respondent to release the goods forthwith, in case, the tax has already been paid. The said order is under challenge in this intra court appeal.

(2.) We have heard the learned counsel for the appellant. We have also heard the learned counsel for the respondent.

(3.) The appellant has come up with a contention that there is no statutory liability for payment of tax under the TNVAT Act, 2006 for possession or transportation of EMU Oil. The appellant has placed reliance on certain circulars issued by the Government and the Government order in G.O.Ms.No.122 Animal Husbandry, Dairying and Fisheries Department, dated 30 September 2009 in support of the contention that the poultry would include the EMU Oil. Poultry is an exempted commodity under the TNVAT Act. Therefore, it is the contention of the appellant that there is no statutory liability to pay tax to EMU Oil.