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2017 (9) TMI 592 - MADRAS HIGH COURTLifting of Corporate veil - Separate registration under TNGST and CST Act - according to Revenue, separate registration has been taken solely for the purpose of avoiding payment of additional sales tax - Held that: - the conclusion arrived at by the respondent to state that the petitioner was incorporated only for the purpose of avoiding additional sales tax is of little avail and the formation of new company could have no impact on the levy and payment of additional sales tax, as this liability is on the seller/principal with effect from 01.01.2007, when the TNVAT Act, 2006 came into force - A sample bill raised by the grower/seller of Tea was produced before this Court, which shows that the seller is Tea Estates India Limited, the buyer is A.V.Thomas & Company Limited, and the agent is the petitioner herein - impugned proceedings are totally flawed and therefore, liable to be set aside - petition allowed - decided in favor of petitioner.
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