Case Details: Britannia Industries Ltd. Versus Commissioner of Commercial Taxes (2025) 32 Centax 352 (Mad.)
Judiciary and Counsel Details
-
Krishnan Ramasamy, J.
- Sr. Counsel and T. Gayatrifor the Petitioner.
- S/Shri C.Harsha Raj, Special Government Pleader (Tax) and A.P. Srinivas, Sr. Standing Counsel for the Respondent.
Facts of the Case
The petitioner approached the Tamil Nadu State Appellate Authority for Advance Ruling (AAAR) for the classification of the product ‘Britannia Winkin Cow’ flavoured milk. However, the same was rejected by the AAAR. The matter reached the Madras High Court.
High Court Held
The High Court directed the petitioner to file a representation before the appellate authority within a period of two weeks from the date of receipt of the copy of the order. Upon receipt of the same, the appellate authority was directed to consider the representation filed by the petitioner and dispose of the same on its own merits and in accordance with the law within a period of four months thereafter.
List Of Case Cited
- Britannia Industries Ltd., In re — 2022 (56) G.S.T.L. 36 (App. A.A.R. – GST – T.N.) — Referred [Para 2]
- Sri Vijaya Visakha Milk Producers Company Ltd. v. Asstt. Commissioner of Central Tax — 2025 (96) G.S.T.L. 109/(2025) 26 Centax 408 (A.P.) — Referred [Para 3]
