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ANITA SUMANTH, G. ARUL MURUGAN
Cochin Plantations Ltd. – Appellant
Versus
Commercial Tax Officer (DG) – Respondent
ORDER :
ANITA SUMANTH, J.
Prayer in WP.No.9402 of 2008: Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari to call for the records on the files of the 4th Respondent herein in STA.No.97/2000 dated 8th January 2008, quashing the proceedings and order of the 4th Respondent.
Prayer in WP.No.9403 of 2008: Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari to call for the records of the Order of the 4th Respondent herein in STA.No.94/2000 dated 8th January 2008, quashing the said Order of the 4th Respondent.
Prayer in WP.No.9404 of 2008: Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari to call for the records of the Order of the 4th Respondent herein in STA.No.95/2000 dated 8th January 2008, quashing the said Order of the 4th Respondent.
Prayer in WP.No.9405 of 2008: Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorari to call for the records of the Order of the 4th Respondent herein in STA.No.96/2000 dated 8th January 2008, quashing the said Order of the 4th Respondent.
Prayer in WP.No.9406 of 2008:
The phrase 'within the State' in Section 2(r) of the Tamil Nadu General Sales Tax Act is unconstitutional as it discriminates against agricultural products grown outside Tamil Nadu, violating Article....
The burden of proof under the TNGST Act rests with the assessee, and failure to establish claims leads to tax liability and penalties.
Freight charges are considered part of the sale consideration in sales tax assessments, and authorities must thoroughly examine accounts rather than rely on estimates.
The court held that the reasons for denying exemption under Section 6-A of the Central Sales Tax Act were contrary to established legal principles regarding inter-State sales and agency.
Compounding orders under sales tax law must follow a proper assessment and notice; failure to do so violates natural justice.
The assessing authority must substantiate disallowance claims with evidence beyond mere assumptions, particularly regarding transactions post-inspection.
Post-assessment Government clarification cannot apply retrospectively; Supreme Court precedent governs printed material tax classification.
The main legal point established is that Prosthetic Teeth/Dentures are exempt from tax liability under Sec.15 of the TNVAT Act, 2006, based on the review order dated 05.03.2019.
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