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2015 (7) TMI 503 - HC - VAT and Sales TaxRate of value added tax - 5% or 14.5% on Liquid Petroleum Gas (LPG) and Lubricants (Lubes) - Industrial Inputs or not - Held that:- It has been consistently contended by the petitioner that they have inadvertently entered the commodity code and that they have actually collected only @ 5% from their customers and there was no time limit prescribed under Rule 6(3)(b) of TNVAT Rules for filing the certificates and it should be every month. Since there is no time limit prescribed in the Rule, it can be held that the petitioner can file the certificates by the end of the assessment year. I find a considerable force in the contention of the petitioner. Hence, in order to give a fair opportunity, I am of the view that the petitioner can be permitted to file the documents afresh by quoting correct code of commodity as well as by furnishing all the certificates required under Rule 6(3)(b) of the TNVAT Rules, 2007, subject to certain condition. Accordingly, the petitioner is directed to file the documents afresh by quoting correct code of commodity by furnishing all the certificates required under Rule 6(3)(b) of the TNVAT Rules, 2007, subject to the condition that the petitioner shall deposit 10% of the admitted tax liability, within a period of four weeks from the date of receipt of a copy of this order - Decided partly in favor of assessee.
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