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2018 (3) TMI 1366 - HC - VAT and Sales TaxTaxable turnover liable to tax under Section 3(5) of the Tamil Nadu General Sales Tax Act, 1959 - Held that: - the respondent took a stand that the polythene granules purchased by the appellant / writ petitioner from the dealer has been resold in its entirety and the said fact is seriously disputed by the appellant / writ petitioner - a portion of the purchases have not been used for manufacture purpose and they were resold. Thus, the petitioner has contravened the provisions under Section 3(3) of the Act. Hence, the said turnover has been assessed to tax at 1% which is in accordance with statute The purchase turnover of ₹ 82.56,954/- cannot be included for the purpose of levying the tax at the rate of 1% p.a. and for the purpose of assessment under the provisions of the Tamil Nadu Additional Sales Tax Act - penalty also set aside - appeal allowed in part.
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