Court : Chennai
Reported in : (2008)18VST394(Mad)
..... action already taken for the collection of interest on the delayed payment of additional sales tax and penalty, the government have decided to make specific provisions in tnast act with retrospective effect, by amending the said act suitably.23. subsequently, by introduction of act 14 of 2005, section 2 of the tamil nadu general sales tax act, 1970, was amended and after clause 2(1)(aa), following clause shall be inserted:(aaa) on any ..... amount of additional tax or penalty imposed by the assessing authority remaining unpaid under this act, the dealer referred to in clause ..... (aa) shall pay interest as specified in sub-section (3) of section 24 of the said act, in .....Tag this Judgment!
Court : Chennai
Reported in : (2009)22VST544(Mad)
..... context. they will not apply to the present case where the original act, namely, the tamil nadu general sales tax act, 1959 ('the tngst act' in short) contains the penalty provision and in view of section 2(1)(b), the penalty sections in the tngst act must be read into the ast act. he also submitted that the amendment act 1976 cannot be construed as a provision that introduces the levy of ..... of payment as if the additional tax under this act, were a tax under the said act.6. clause (aaa) was introduced and clause (b) was substituted in its present form by the amendment act 14 of 2005 with retrospective effect from april 1, 1970.7. this was because of the decision in karthik roller flour mills pvt. ltd. v. state of tamil nadu writ petition nos. 6777 and ..... 6778 of 2001, decided on august 14, 2002 - madras high court which we will deal with later. section was inserted by act 31 of 1996 from ..... interest payable under the said act. (as amended by act 14 of 2005) 17. if we paraphrase the above sections slightly they will read thus:the provisions of the tngst act as they apply to tax in the said act shall apply in relation to additional tax payable under clause (aa) of the ast act.similarly, the new section (as amended by act 14 of 2005) will read like this:the provisions .....Tag this Judgment!
Court : Chennai
..... association, (2005) 5 rc 379.the schedule relevant is fourth schedule and it has been wrongly stated as fifth schedule. the learned counsel for the petitioners sought for oral permission to amend the mistake and the same is granted.2. the petitioners were registered dealers under the tamil nadu general sales tax act, 1959 (for brevity, "the tngst act") and are ..... now registered dealers under the provisions of the tamil nadu value added tax act, 2006 (for brevity, "act 32/2006") and under the central sales tax act, 1956. the petitioners are ..... carrying on business in food and condiments.3. under the provisions of the tngst act, chilly, coriander and ..... chillies powder, pepper powder, corriander powder etc. are not taxable since the chilly, pepper and coriander etc. are exempted from the payment of tax under tamil nadu general sales tax act." 5. as a consequence, the dealers of chilly, turmeric and coriander powders enjoyed the benefit of exemption in terms of g.o.(d) no.383, .....Tag this Judgment!
Court : Chennai
Reported in : (2009)23VST404(Mad)
..... 29.9.2006. the petitioner has submitted the monthly returns for the assessment years 2004-2005 and 2005-2006. tamil nadu general sales tax act, 1959 was amended by tamil nadu act no. 37 of 2006 by inserting 12-c of the act and a rule 15(5)(e) was also inserted in the tamil nadu general sales tax rules, 1959 by g.o.ms. no. 172, ct&r; (81) dated 23.12.2006.3 ..... of the amended section i.e. section12-c does not take away the right of the assessing officer to examine as to whether there has been any concealment or suppression of tax liability for the year 2004-2005.heard the counsel appearing for the parties and perused the materials available on record.8. section 12-c of the tamil nadu general sales tax act, 1959 ..... amended act.5. learned counsel for the petitioner further submitted that the petitioner has not attempted to conceal or suppress the tax liability and the petitioner has disclosed the entire turnover for the above assessment period.6. learned counsel for the petitioner further submitted that a show cause notice can be issued only in cases falling under 15(5)(e) of the tamil nadu general sales tax ..... has been introduced on 20th december 2006, which reads as follow:12-c assessment of sales in certain cases:1) notwithstanding anything contained .....Tag this Judgment!
Court : Chennai
Reported in : (2009)21VST581(Mad)
..... reference or by use of legal fiction. the tamil nadu general sales tax (seventh amendment) act, 1986 was of the first type whereby amendments were sought to be introduced by means of an amendment to the parent act, i.e., the general sales tax act itself. however, the 1992 act is an independent legislation. section 24 of the act falls partly as amendment through another independent legislation and partly amendment by incorporation and partly by use of legal ..... the order of the sales tax appellate tribunal made in t.a. no. 1320 of 2002 dated october 21, 2005 confirming the order of the lower authorities.2. before the division bench, it was contended by the assessee that the tamil nadu taxation special tribunal act (act no. 42 of 1992)(hereinafter called 'the 1992 act') was repealed by the tamil nadu taxation special tribunal (repeal) act, 2004 (act no. 34 of ..... 2004)(hereinafter called 'the repeal act, 2004'). thereafter there is no forum .....Tag this Judgment!
Court : Andhra Pradesh
Reported in : 2008(5)ALD787; 2008(5)ALT87; 2009LC(AP)790
..... ltd. v. electricity inspector & et : air2007sc1984 , the supreme court while considering the effect of t.n. tax on consumption or sale of electricity act, 2003, which repealed the tamil nadu electricity duty act, 1939 and the tamil nadu electricity (taxation on consumption) act, 1962, held that exemption from tax is a vested right and such a right having been accrued or vested, the same can be taken away ..... energy generated by the generating companies in reserve, to be utilized at a later point of time, subject, however, to the conditions contained in the agreement. under the amended clauses contained in the agreements, the 'generating companies, which banked the energy, are entitled to utilize the same from august to march of succeeding year in respect of third ..... subject, the provisions of the new enactment would have to be looked into not for the purpose of ascertaining whether the consequences envisaged by section 6 of the general clauses act ensued or not - section 6 would indeed be attracted unless the new legislation manifests a contrary intention but only for the purpose of determining whether the provisions in ..... counsel for the petitioners, advanced the following contentions:(1) the petitioners are not consumers of open access under the provisions of the 2003 act and, hence, neither of the two regulations, viz-regulation 2 of 2005 or regulation 2 of 2006, applies to the petitioners' cases;(2) the petitioners' right for banking and wheeling flows from the agreements which .....Tag this Judgment!
Court : Chennai
..... tamil nadu general sales tax act had undergone certain amendments during the assessment year 2000-01 and yet, on facts found, the assessee's case does not fall for consideration under the provisions of section 3-d of the tamil nadu general sales tax act and for the reasons that we have stated already in the preceding paragraphs, we do not find any need to deal with the amended section 3-d of the tamil nadu general sales tax act ..... of first schedule.31. as far as the reliance placed on the decision of this court reported in (2005) 141 stc277(tamil nadu co-operative milk producers' federation ltd., vs. state of tamil nadu and others) is concerned, it related to the sale of branded items as well as some of the other unbranded items at the aavin outlets. after referring to ..... that the items could be brought under part e of the first schedule of the act.20. learned counsel for the assessee placed reliance on the decision reported in (2005) 141 stc277in the case of tamil nadu co-operative milk producers' federation ltd., vs. state of tamil nadu and another, particularly, paragraph 4 of the judgment and submitted that the mere fact ..... as found by the tribunal, we do not find any justifiable ground to extend the benefit of the judgment referred to reported in (2005) 141 stc277(tamil nadu co-operative milk producers' federation ltd., vs. state of tamil nadu and others) to the facts of this case.34. learned counsel for the assessee/revision petitioner submitted that the authorities below had .....Tag this Judgment!
Court : Chennai
Reported in : 126STC42(Mad)
..... february 28, 2005.5. in paragraph no. 4.2, it was certified that 100 per cent of the value of the initial gross fixed assets was rs. 232.35 lakhs. inasmuch as the said eligibility certificate provided for waiver of sales tax under the tamil nadu general sales tax act, additional sales tax, surcharge and additional surcharge, thus leaving out the central sales tax payable by the ..... petitioner on the inter-state sales, the petitioner is stated to have approached the first respondent for inclusion of the central sales tax as well. it was pursuant to this approach made ..... forward to locate their industries in such areas which included waiver of tax liability under the tamil nadu general sales tax act as well as the central sales tax act with reference to the inter-state sales. as per the said government order, under clause 7, the application for interest-free sales tax deferral should be filed before the first respondent herein in so far ..... dated march 15, 2001 to quash the proceedings of the first respondent and direct the first respondent to amend the eligibility certificate dated december 2, 2000 by also including in it waiver of central sales tax on the sale of the finished goods manufactured by the expansion unit of the petitioner with effect from march 1, 2000 .....Tag this Judgment!
Court : Chennai
Reported in : 147STC246(Mad)
..... for waiver or stay of the pre-deposit amount even in genuine and appropriate cases.8. hence we recommend to the state government to issue an ordinance forthwith amending section 31 of the tamil nadu general sales tax act and making a provision permitting waiver or stay by the appellate authority (in its discretion) of the pre-deposit amount in appropriate and genuine cases so that the ..... has genuine difficulty in depositing the predeposit amount either in whole or any part thereof or there is some other good reason for grant of stay/waiver. however, in the tamil nadu general sales tax act there is no such provision for waiver or stay even in appropriate and genuine cases. in our opinion this is not fair to the dealers.7. in our opinion, there ..... f.m. ibrahim kalifulla, j.1. the above writ appeals have been filed against the order of the learned single judge dated 16.6.2005 passed in writ petition nos. 19370 and 19371 of 2005.2. heard ms. hema, learned counsel for the appellant and mr. t. ayyasamy, learned special government pleader for the respondent.3. the grievance of the appellant is that ..... since the factory was on strike they could not furnish the declaration forms which ultimately resulted in the assessing authority passing the impugned order of assessment by imposing tax liability to .....Tag this Judgment!
Court : Chennai
..... conflict with the express mandate of the tamil nadu special economic zones (special provisions) act, 2005, (hereinafter referred to as 'tnsez act'). after referring to section 12(1) of the tnvat act and section 12(1)(a) of the tnsez act, it was stated that under section 12(1)(a) of the tnsez act, reference has been made to the tamil nadu general sales tax act, 1958, (tngst act), however, as per section 87 of ..... the sez authority and the goods purchased are used only for the above mentioned purpose. this amendment came to be notified in exercise of the powers under section 17(1), as the government had enacted the tamil nadu sez act, tamil nadu act 18 of 2005, which came into force on 08.08.2005. the only reason assigned by the respondent, assessing officer is by referring to section 12 ..... after such date insofar as they are not inconsistent with the provisions of the tnvat act or the rules made thereunder until they are repealed or amended. 11. admittedly, the notification granting exemption issued by the government of tamil nadu vide g.o.ms.no.75, dated 28.06.2005, continued to be in force on the date immediately before the commencement of the tnvat .....Tag this Judgment!