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2016 (6) TMI 1065 - HC - VAT and Sales TaxLevy purchase tax under Section 12 of the TNVAT Act on the turnover of goods sold to the dealer located in a SEZ - contradiction with the provisions of Tamil Nadu Special Economic Zones (Special Provisions) Act, 2005 - Held that:- Admittedly, the notification granting exemption issued by the Government of Tamil Nadu vide G.O.Ms.No.75, dated 28.06.2005, continued to be in force on the date immediately before the commencement of the TNVAT Act and therefore, it shall continue to be in force. Unless, it is stated that the notification is inconsistent with the provision of the TNVAT or the Rules framed thereunder and even in such cases, it shall continue in force till, it is repealed or amended. There is nothing on record to show that the said notification in G.O.Ms.No.75, stood amended or rescinded. In fact, this legal position was rightly construed and the Secretary to the Commercial Taxes and Registration Department issued a Government letter, dated 29.12.2006, to the first respondent stating that by virtue of Section 88(3)(i), the notification, granting exemption already issued under TNGST shall continue to be in force under TNVAT Act. - Benefit of exemption to be granted - Decided in favor of assessee.
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