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Judgment
Honourable Mr. Justice R. Sudhakar
Both the Writ Petitions are filed praying to issue a Writ of Certiorarified Mandamus, calling for the records relating to the proceedings in TIN No. 3396-3361632/2011-2012 dated 20.09.2012, passed by the second respondent, quash the same and for a direction, directing the respondents to treat the products "Harpic" and Lizol" as disinfectants falling under items 17(A), Part B of Schedule IV to the TN VAT Act. Heard Mr. R. Saravanakumar, learned counsel for the petitioner and Mr. A.R. Jayaprathap, learned Government Advocate (Tax) for the respondents. The relief sought for in both the writ petitions is one and the same. By consent, both the writ petitions are taken up together for final disposal.
A defect was pointed out by the learned counsel for the petitioner and that was recorded in the order dated 21.11.2012 which reads as follows:-
It is pointed out to Mr. A.R. Jayaprathap, Govt. Advocate ''(Tax) about the inherent defect of including Section 42(3) of the TNVAT Act in the proceedings u/s 27 of the TNVAT Act.
The learned Govt. Advocate seeks time to get instructions as to whether the notice can be withdrawn to be for compliance with Section 27 of the TNVAT Act.
List the matter on 26.11.2012 for getting instructions immediately after admission.
The interim order already granted shall continue till then.
It is reported by the petitioner''s counsel and confirmed by the Government Advocate appearing for the respondents that the impugned notice has been withdrawn with liberty to proceed a fresh action as per law and the letter TIN No: 3396-3361632/2012-2013 dated 21.11.2012 has been served on the petitioner and the said letter reads as follows:-
"Sub: TNVAT Act, 2006-Hosur South Assessment Circle Tvl. Reckitt Benckiser (India) Limited Sales declared in the Annexure II of Form I return in the category of "F" First schedule for the year 2012-2013 turnover not declared in the Form I return notice issued notice withdrawn for further appropriate action as provided under TNVAT Act, 2006 - regarding.
Ref: The return filed in Form I and Form No. 1 under TNVAT Act, 2006 for the year 2012-201.
This office notice in TIN No. 3396-3361632/2012-2013 dated 20.09.2012.
The writ petition filed by Tvl. Reckitt Benckiser India Limited, in WP No. 27478 of 2012 dated : 16.10.2012.
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Tvl. Reckitt Benckiser India Limited, Plot No. 176, Spicot, Phase I, Hosur-635126 is hereby informed that the notice issued in the reference 2nd cited is hereby withdrawn for further appropriate action as provided under the TNVAT Act, 2006.
The above letter is recorded. The authorities are entitled to proceed further as per the provisions of law and a liberty is given to the petitioner to raise all objections that may be applicable in law.
Both the writ petitions stand disposed of as above. No costs. Consequently, connected miscellaneous petitions are closed.