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2020 (8) TMI 780 - HC - VAT and Sales TaxWaiver of sales tax - validity of impugned G.O.(Ms).No.107 dated 02.08.2016 - It is the case of the petitioner that it has not collected tax for the period between 03.02.1983 and 31.01.1985, and therefore its case should be considered favourably - period between 03.02.1983 and 31.01.1985 covering the Assessment Years 1983-84 & 1984-85. HELD THAT:- The impugned G.O. has been passed merely based on records, but without any discussion on the representation of the petitioner and the communication of the principal secretary/Commissioner of Commercial tax in G.O.Ms.No.157, Commercial Taxes and Religious Endowment Department dated 22.04.1996 - The introduction of Entry 150 pre-dated the 46th amendment to the Constitution of India pursuant to which Sub-clause (29-A) was incorporated under Article 366 to the constitution of India, w.e.f. 02.02.1983. By virtue of the aforesaid amendment, the definition on tax of sale or purchase of goods was for first time introduced in the Constitution. Sub-Clause (f) to the Clause (29-A) to Article 366 introduced a tax on the supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service, is for cash, deferred payment or other valuable consideration and such transfer, delivery or supply of any goods shall be deemed to be a sale of those goods by the person making the transfer, delivery or supply and a purchase of those goods by the person to whom such transfer, delivery or supply is made. The Entry 150 of the TNGST, 1959 was struck down. Later its validity was upheld by the Hon'ble Supreme Court. The Government of Tamilnadu also issued G.O.Ms.No.140 dated 11.06.1999 and granted waiver on the condition that the Hotelier/registered dealer had not collected the tax from the consumers. This was modified by the Tamil Nadu Taxation Special Tribunal. The fact that the petitioner had also been given the exemption for the between 01.02.1985 and 24.03.1989 during the period when Entry 150 was declared as ultravires, is a factor to be considered by the 1st respondent while passing orders if indeed the petitioner had not collected tax. Since the impugned G.O has been passed without considering the submission of the petitioner, the 1st respondent is directed to consider the plea of the petitioner and to pass a fresh order after hearing the petitioner, within a period of three months from the date of receipt of a copy of this order - petition disposed off.
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