GOVERNMENT OF TAMIL NADU COMMERCIAL TAXES DEPARTMENT
PROCEEDINGS OF THE
AUTHORITY FOR CLARIFICATION AND ADVANCE RULING
(Under Section 48-A of TNVAT Act, 2006)
Present: 1. Dr. K. Manivasan, I.A.S., Commissioner of Commercial Taxes
2. Thiru. R. Chandramohan, M.A., Additional Commissioner (PR)
3. Thiru. B. Gnanasekar, M.A., Additional Commissioner (RP)
A.C.A.A.R 44/ 2012-13
Dated 25.10.2012
P.Pis.ActS Cell 11/22863/2012
Ref: Application of Tvl Resolute Restaurants Private Limited, No.lA, Jhaver Plaza, 8th Floor, Nungambakkam High Road, Chennai 600 034, dated 03-07-2012.
Tvl Resolute Restaurants Private Limited, No.lA, Jhaver Plaza, 8th Floor, Nungambakkam High Road, Chennai 600 034, (TIN: 33531503397) have filed an application and sought clarification under Section 48-A of the TNVAT Act, 2006 read with Rule 12-A of the TNVAT Rules, 2007.
2. The clarification was sought on the following in column 4 of Form W;
“Restaurants – branded finished food items”
3. It was also stated by the dealer that the brand name will be “BBQ CHICKEN”.
4. The issue has been examined in detail with reference to the provisions of the TNVAT Act and Rules and clarification is given as under:
5. Section 48-A of the TNVAT Act, 2006, provides for Clarification on any point concerning rate of tax.
6. The dealer has sought clarification on “branded finished food items”.
7. There is no specific Entry for “Branded Finished Food Items” under any of the Schedules.
8. Entry 69 of Part C of the First Schedule reads as follows:
“Any other goods, not specified in any of the Schedules”.
9. Branded finished food items fit into the description given under Entry 69 of Part C of the First Schedule to the Act.
10. The clarification, therefore, is that branded finished food items are unclassified items taxable at 14.5% under Entry 69 of Part C of the First Schedule to the TNVAT Act, 2006.
