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2021 (12) TMI 1466 - MADRAS HIGH COURTTransition of tax deducted at source under Section 140 of the TNGST Act, 2017 - HELD THAT:- Since the issue dealt by the learned single Judge in M/s DMR Constructions Vs. The Assistant Commissioner. The Government Advocate (Taxes) [2021 (4) TMI 261 - MADRAS HIGH COURT] and in the present case are one and the same that is whether the tax deducted at source under Section 5 read with Section 13 of TNVAT ACT, 2006 could be transited under Section 140 of the TNGST Act, 2017 and since the learned Government Advocate (Taxes) concedes the case and states that the respondent/Commercial Tax Department has accepted and since no contra order has been cited - the same present writ petition is followed. Petition allowed.
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