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2015 (3) TMI 1370 - MADRAS HIGH COURTBenefit of payment of taxes at compounded rates - benefit denied on the ground that the petitioner had effected interstate purchases during the assessment year 2009-10 - Section 6(1) of TNVAT Act - HELD THAT:- Petitioner have not effected any inter-state purchases. All the purchases have been effect from local registered dealers upon sufferance of tax. They have also enclosed the purchase list with invoice copies for 2009-10. Thus, the petitioner has not purchased the goods from other States and there is no need to file separate application under Section 6 of the Act. Admittedly, the respondent has accepted that the petitioner has not made any purchase of the goods outside the country - petition allowed - decided in favor of petitioner.
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