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2020 (4) TMI 136 - HC - VAT and Sales TaxVires of definition of dealer - validity of Section 2(15)(ix) and explanation 1 of Section 2 (33(vi)) of Tamil Nadu Value Added Tax Act 2006 - According to the petitioner, the club does not fall within the definition of dealer under Section 2(15)(ix) of the TNVAT 2006, as there is no sale of any goods in the form of food, refreshments and drinks by the petitioner to its members - HELD THAT:- By the virtue of the powers conferred under Article 246A, the Parliament brought in the Central Goods and Service Tax Act, 2017 and the Integrated Goods and Services Tax Act,2017. By the introduction of the Central Goods and Service Tax Act, 2017 and the Integrated Goods and Services Tax Act,2017, the Tamil Nadu Value Added Tax 2006, has been repealed. Section 174 of the Central Goods and Service Tax Act, is the repeal and saving clause - Mere apprehension of the petitioner does not persuade us to go into vires of the Section 2(15)(ix) and explanation 1 of Section 2 (33(vi), of Tamil Nadu Value Added Tax Act, 2006, which stands repealed. This exercise at this juncture would be only academic in nature. If and when action is taken against the petitioner, it is also open to the petitioner to take appropriate steps in accordance with law. Petition dismissed.
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