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2016 (9) TMI 1115 - HC - VAT and Sales TaxValidity of order of assessment - Tamil Nadu Value Added Tax Act, 2006 - taxability of sale of recharge vouchers for mobile Sim Cards - similar issue has been decided in the case of BSNL v. Union of India and Others [2006 (3) TMI 1 - Supreme court] where it was held that there was no element of sale involved in the sale of Sim Cards or recharge vouchers. If the petitioner had filed appropriate returns, then there would not have been any problem in that regard and by applying the decisions of the Hon'ble Supreme Court, the Assessing Authority would have treated the sale as exempted sale. - while submitting the returns, though in the annexure, the petitioner had mentioned it as exempted goods, while giving the commodity code, the petitioner gave the wrong commodity code, by mentioning it as 363 , which is the commodity code for Television Sets. This resulted in an impugned assessment being made and tax being demanded. If some mistake has been committed by the dealer, can he be given an opportunity to rectify the mistake? - Held that: - Section 84 of the TNVAT Act, provides for such a remedy and the Assessing Officer is empowered to rectify the mistake - if on account of the mathematical error committed by the dealer resulted in a wrong assessment imposing higher rate of tax, such mathematical error can be corrected. This is what was requested by the petitioner stating that he has wrongly given the commodity code. The petitioner also states that he has got all the purchase bills and documents to prove that the nature of business conducted by him was only the sale of recharge coupons. The assessment can be re-done, after giving due opportunity to the petitioner - matter remanded - petition allowed - decided in favor of petitioner.
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