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2008 (2) TMI 832 - HC - VAT and Sales TaxNotice for the revised assessment issued under section 16 of the Tamil Nadu General Sales Tax Act, 1959 challenged - Held that:- The question of revising the compounding order does not arise especially when a dealer is exercising option in payment of tax at compounded rate and the petitioner was also made to pay tax at four per cent on the entire contract value. Section 16 of the TNGST Act is not intended to withdraw the said option exercised by the petitioner-dealer. In the light of the above and in view of the judgment of the Supreme Court in Devendran & Company case [1996 (8) TMI 430 - SUPREME COURT OF INDIA] the writ petition will stand allowed. The impugned order dated July 13, 2007, will stand set aside.
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