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2016 (10) TMI 853 - HC - VAT and Sales TaxConstitutional authority of Explanation V under Section 2(1)(aa) of the Tamil Nadu Additional Sales Tax Act, 1970 - explanation contrary to the provisions of law - Works Contract Service - pay tax under Section 7-C of the TNGST Act - levy of additional sales tax - explanation added to clear the provisions of law - Held that: - the Explanation normally should be read so as to harmonise with and clear up any ambiguity in the main section and it should not be so construed as to widen the ambit of the section and also to clarify the doubtful point in law and to serve as a proviso to main section. The claim for additional sales tax by treating the contract value as the taxable turnover is not permissible under the provisions of either the TNGST Act or the Additional Sales Tax Act - there is no error apparent or infirmity in the reasons assigned in the impugned order in allowing the writ petition - appeal dismissed.
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