Luminous Power Technologies Pvt.Ltd vs The Appellate Deputy ... on 5 March, 2015
3. The petitioner company is an assessee on the file of the 2nd respondent and dealing with Long Backup Uninterrupted Power Supply (LB-UPS) and on its sale during the relevant year, the petitioner paid tax at 4% under sub-entry 27 in Entry 68 of Part-B of First Schedule of Tamil Nadu Value Added Tax Act, 2006 (in short TNVAT Act, 2006) According to the petitioner, the first respondent assessed the sales turnover of LB-UUPS at 12.5%, however it is liable to tax at 4% or 5% under sub-entry 27 in Part B of First Schedule, as the issue has already settled by the Supreme Court in SLP(Civil)/CC.No.15021/2010 dated 15.02.2010 (Goyal Motor Parts Vs. State of Punjab (2011) 38 VST 159(P&H)). Aggrieved by the order of the second respondent-original authority, the petitioner preferred appeal before the first respondent-appellate authority after complying with the condition of payment of admitted tax and 25% disputed tax and praying for stay of balance amount of tax. The first respondent heard the matter and passed the impugned order dated 29.01.2015, wherein, the petitioner was directed to pay another 25% of the disputed tax and file bank guarantee for the balance of tax on or before 28.02.2015 for the assessment years 2009-10, 2010-11 and 2011-12. Aggrieved by the said order, the petitioner has come forward with this petition.