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M/s. Saravana Auto Spares Versus The Commercial Tax Officer

2015 (6) TMI 434 - MADRAS HIGH COURT

Jurisdiction of Commercial Tax Officer - Held that:- sales had been done to the tune of ₹ 35,06,220/-. In view of Section 3(4) (a)(ii), the respondent has no jurisdiction to assess the tax based on the purchase value. According to the petitione .....

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- Decided in favour of assessee. - W. P. No. 3418 of 2015 - Dated:- 16-3-2015 - The Honourable Mr.Justice S.Vaidyanathan,J. For the Petitioner : Mr. V. Sundareswaran For the Respondent : Mr. ANR. Jayapratap AGP (T) ORDER Petitioner has come forward .....

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of subsection (1), every dealer, who effects second and subsequent sales of goods purchased within the State, whose total turnover relating to taxable goods, for a year, is less than rupees fifty lakhs, may, at his option, instead of paying tax unde .....

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hirty days from the date of commencement of the business; (ii) Whose turnover is below rupees fifty lakhs during the previous year, on or before 30th day of April of the year for which he exercises such options; (iii) For the year 2008-09, within thi .....

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l not be entitled to input tax credit on the goods purchased by him Provided also that the dealer who purchased goods from such dealer shall not be entitled to input tax credit on the goods purchased by him. (b) If the turnover relating to taxable go .....

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liable to pay tax under sub-section (2) on all his sales of rupees fifty lakhs and above and he is entitled to the input tax credit on the purchases made from the date, and on the stock available with him, the purchases of which has been made within .....

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. Admittedly, in this case, the sales had been done to the tune of ₹ 35,06,220/-. In view of Section 3(4) (a)(ii) extracted supra, the respondent has no jurisdiction to assess the tax based on the purchase value. According to the petitioner, th .....

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