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2015 (10) TMI 2601 - HC - VAT and Sales TaxVires of Section 19(1), 19(10) and 19(11) of the Tamil Nadu Value Added Tax Act, 2006 and Rule 10(2) of the Tamil Nadu Value Added Tax Rules, 2007 - whether Section 19(1), 19(10) and 19(11) of the Tamil Nadu Value Added Tax Act, 2006 and Rule 10(2) of the Tamil Nadu Value Added Tax Rules, 2007 are inconsistent with the charging Section 3 and the General Scheme of annual assessment under Sections 20,21,22 of the Tamil Nadu Value Added Tax Act, 2006? - Held that: - the issue involved in these Writ Petitions have been elaborately dealt with by a Division Bench of this Court in the case of USA Agencies Versus The Commercial Tax Officer [2013 (8) TMI 532 - MADRAS HIGH COURT] where the Division Bench of this Court has rejected the similar contentions raised by the petitioners herein - Writ Petitions are dismissed holding that Section 19(11) is a valid piece of legislation which cannot be struck down as being either unreasonable or discriminatory and violative of Article 265 and 360A of the Constitution of India - decided against petitioner.
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