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2009 (3) TMI 942 - HC - VAT and Sales TaxDeemed registered dealer - Held that:- The provisions of the Act and the Rules should be construed harmoniously to arrive at the correct interpretation to be given to cases of this nature. But unfortunately, the respondent proceeded in a hyper-technical manner and rejected the application of the petitioner, leaving a period of about 10 months from December 1, 2007 to September 23, 2008 as a period in vacuum. Therefore the action of the respondent is not in accordance with the object of the Act, but goes against the tenor of statutory provisions. Writ petition is allowed, directing the respondent to treat the petitioner as a deemed registered dealer in terms of section 26 of the Tamil Nadu Value Added Tax Act, 2006, from the date of death of her husband, viz., December 1, 2007, up to the date of issue of a fresh certificate of registration, viz., September 23, 2008 and act accordingly while accepting and passing orders of assessment.
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