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2015 (3) TMI 871 - HC - VAT and Sales TaxJurisdiction of High Court - Held that:- Admittedly, in this case, the sales had been done to the tune of ₹ 47,00,000/=. In view of section 3(4)(a)(ii) extracted supra, the respondent has no jurisdiction to assess the tax based on the purchase value. According to the petitioner, the respondent had taken the purchase value as yardstick without considering the provisions of the Act. The statute speaks about the Sales Tax turnover alone for the purpose of liability under section 3(4) of the Tamil Nadu Value Added Tax Act, 2006. - The respondent has filed counter contending that the petitioner has got alternative remedy of filing appeal under section 51 of the Act and this court need not exercise its extra-ordinary jurisdiction to interfere with the order passed. - Hence, the impugned order is set aside - Decided in favour of assessee.
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