Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

M/s A.V. Thomas Leather And Allied Products Pvt Ltd Versus The Assistant Commissioner (CT)

2015 (12) TMI 643 - MADRAS HIGH COURT

Levy of penalty under Section 10-A of the Central Sales Tax Act - Writ petition - violation of the principles of natural justice - Held that:- Court will not normally entertain writ petitions against orders, in respect of which an effective, alternative remedy is provided by the statute. But this rule is not without exceptions. In cases where there is gross violation of the principles of natural justice, and in cases where the very jurisdiction of the officer is questioned, this Court is not pow .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

g foil etc., are also included in the certificate of registration issued to the appellant. Therefore, straight-away, the very basis on which the proposals were made under Section 10-A, is found to be shallow - Even the exports covered by Form-H, have not been taken note of by the assessing officer. They are also packing materials, which were covered against Form-H - levy of penalty set aside - Decided in favour of assessee. - W. A. Nos. 1281 to 1287 of 2015 - Dated:- 9-10-2015 - V. Ramasubramani .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

earned Additional Government Pleader (Taxes) appearing for the respondent. 3. The appellant is a manufacturer of finished leather, leather products and shoes. In the course of business, the appellant effected local and inter-State purchases of raw materials and other materials for use in the manufacture of finished product. They also purchased tools and accessories for use in repairing the machineries available in the factory. Naturally they also purchased packing materials for use. 4. On the ba .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

forms to the sellers, enabling them to avail the concessional rate of tax. 5. The appellant submitted separate replies in respect of each assessment year on 6.8.2014, contending that insofar as the exports are concerned, they made purchases against the issue of Form-H and that insofar as the other items are concerned, such as packing materials, they were included in the certificate of registration. 6. However, rejecting the reply made by the appellant, the assessing officer passed separate orde .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

out the fact that this Court will not normally entertain writ petitions against orders, in respect of which an effective, alternative remedy is provided by the statute. But this rule is not without exceptions. In cases where there is gross violation of the principles of natural justice, and in cases where the very jurisdiction of the officer is questioned, this Court is not powerless to interfere with the orders so passed. Therefore these types of cases have to be examined with reference to the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

cision of the Full Bench of this Court in State of Tamil Nadu v. Nu-Tread Tyres, (2006) 148 STC (Mad)(FB), wherein this Court held that even in respect of the goods which are not covered by the certificate of registration, the benefit cannot be denied. 11. But, however, without going into the said question, we passed an order on 10.9.2015, when the writ appeals came up for admission, directing the learned Additional Government Pleader to verify and find out from the original certificate of regis .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version