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2020 (5) TMI 520 - HC - VAT and Sales TaxValidity of Tamil Nadu General Sales Tax (Fourth Amendment) Act, 1959 (Act 18 of 2002) dated 26.05.2002, w.e.f. 01.04.2002 - ilevy of tax on imported goods at 20 % vide Tamil Nadu General Sales Tax (Fourth Amendment) Act, 1959 (Act 18 of 2002) dated 26.05.2002, w.e.f. 01.04.2002 as substituted by Tamil Nadu General Sales Tax (Seventh Amendment) Act, 1959 (Act 22 of 2002) inserting Section 3(2-C) and Eleventh Schedule (Item 9) to the Tamil Nadu General Sales Tax Act, 1959 dated 26.05.2002, w.e.f. 01.07.2002 - Agreement dated 28.02.1995 on Trade and Commerce between the Government of Kindom of Bhutan and the 3rd respondent Union of India. HELD THAT:- The decision cited by the petitioner in the context of anti-dumping duty in the case of COMMISSIONER OF CUSTOMS, BANGALORE VERSUS M/S. G.M. EXPORTS & OTHERS [2015 (9) TMI 1162 - SUPREME COURT] is of no relevance. There the Supreme Court was concerned as to whether anti- dumping duty imposed with respect to imports made during the period between the expiry of the provisional anti-dumping duty and the imposition of the final anti-dumping duty is legal and valid? - In the said decision there is no reference to the decision of the Division Bench of this court in SONY INDIA LTD. VERSUS COMMERCIAL TAX OFFICER, CHENNAI [2007 (9) TMI 530 - MADRAS HIGH COURT] though it was stated by the learned counsel for the petitioner. The decision of the Honourable Supreme Court in JINDAL STAINLESS LTD. AND ANR. VERSUS STATE OF HARYANA AND ORS. [2016 (11) TMI 545 - SUPREME COURT] is also of no relevance to the facts of the present case as it was concerned with entry tax. The issue canvased by the petitioner here has already been negatived by the Division Bench of this Court in the above case. The issue having attained finality in Sony India Ltd and others Vs. CTO, it is no longer open for this court to either refer the issue to a Division Bench of this Court or take a contra view - learned counsel for the petitioner has also neither produced any other decisions of the Hon'ble Supreme Court which has taken a contrary view nor has produced any order of the Hon'ble Supreme Court staying operation of the decision of the Division Bench of this court in Sony India Ltd and others Vs. CTO. Petition dismissed.
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