9911796707
TMI Blog2009 (6) TMI 962X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act, 1959 and under the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990. The petitioner being an importer of motor vehicles from other States, is liable to pay entry tax under section 3 of the Entry Tax Act on the entry of the motor vehicles into the State of Tamil Nadu. As per section 4(1) of the Entry Tax Act, the importer on the sale of such motor vehicles is entitled to reduction of tax liability under the Tamil Nadu General Sales Tax Act, 1959, and Tamil Nadu Additional Sales Tax Act, 1970, to the extent of entry tax paid. From November 1, 2001 every dealer was liable to pay additional sales tax under the Tamil Nadu Additional Sales Tax Act, when the taxable turnover under the Tamil Nadu General Sales Tax Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore there cannot be any imposition of any additional sales tax and consequently no penalty could be imposed. The petitioner also contends that the principal Commissioner, in exercise of powers under section 28A of the Tamil Nadu General Sales Tax Act, 1959, issued clarification on April 20, 2001 and the same has not been followed by the respondent while passing the impugned orders. The respondent has filed counter-affidavit stating that the petitioner has not paid additional sales tax due on the dates along with monthly returns filed for every month and they have paid additional sales tax belatedly and therefore interest was levied under section 24(3) of the Tamil Nadu General Sales Tax Act, 1959, read with section 2(1)(aaa) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... due date for payment, date of payment, No. of days delay and the penalty payable. (6) Some assessing officers straight away issue notices to the dealers demanding to pay 24(3) penalty without actually passing any order. An order should be passed under section 24(3) accompanied by form 54, so that the period of limitation can be calculated to file revision petition." In the decision reported in Commissioner of Central Excise, Bolpur v. Ratan Melting & Wire Industries [2008] 231 ELT 22 (SC) it is held that the circular issued by the Department is binding on the authorities under the respective statute, if there is no contra judgment of the High Court and the Supreme Court, declaring the law on the question. Same is the view expressed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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