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M/s. The Ramco Cements Ltd. (Formerly Madras Cements Ltd) Versus The Assistant Commissioner (CT) -III, Virudhunagar

2016 (1) TMI 89 - MADRAS HIGH COURT

Levy of tax under the TNVAT Act, 2006 - difference in sales turn over of dry motor mix and clinker as mentioned in Annual Report of the petitioner Company and the turn over reported by the petitioner in its monthly returns under the TNVAT Act,2006 - Held that:- Petitioner contended that they have already collected all the manual copies of returns filed before the other States. Hence, I am of the considered view that in the interest of justice, it would be appropriate to set aside the order impug .....

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2014 to W.P.(MD)No.18525 of 2014 and M.P.(MD).Nos.1 of 2014 and 1 of 2015 - Dated:- 16-9-2015 - R. Subbiah, J. For the Petitioner : Mr.R.L.Ramani, Senior Counsel for M/s.Raja Jeyachandra Paul For the Respondent : Mr.R.Karthikeyan, Additional Govt. Pleader ORDER Since the issue involved in all these Writ Petitions are one and the same, they are all taken up together and disposed of by a common order. 2. The facts pleaded in all the Writ Petitions are one and the same. The assessment years alone a .....

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ged in the manufacture of clinker, cement and cement products like dry mortar mix, etc. The petitioner purchases the raw materials from local registered dealers, inter- state dealers and foreign suppliers. The petitioner effects local sales, interstate sales, export sales and also stock transfer of its goods to branches and agents situate in other states. The petitioner has several manufacturing units, branch offices, sales depot and distributors in Andhra Pradesh, Karnataka, Kerala and Tamil Na .....

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agents in the country. However, this does not mean that since the registered office is situate in Tamil Nadu, the entire turn over reflected in the Annual Report is taxable under the TNVAT Act,2006. However, while assessing the petitioner company to tax in the State of Tamil Nadu, under the erstwhile Tamil Nadu General Sales Tax Act 1959, the present Tamil Nadu Value Added Tax Act, 2006 or the Central Sales Tax Act, 1956, the respondent had assessed the petitioner to tax only in respect of such .....

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dry motor mix and clinker as mentioned in Annual Report of the petitioner Company and the turn over reported by the petitioner in its monthly returns under the TNVAT Act,2006. The petitioner has also filed the reply on 15.06.2014 bringing to the attention of the respondent about the fact that the turn over mentioned in the Annual Report is not confined to the sales turn over in the State of Tamil Nadu alone but includes the consolidated turn over of the entire sales effected by the petitioner co .....

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d in other states. 2.5. Pursuant to the same, the petitioner collected the xerox copies of all the monthly returns and annual returns filed by its branch offices in the other States and filed the same in respect of their contentions that the alleged difference in turn over was the sales turnover of its branch office in other States. The copies of the monthly return of the other States filed by the petitioner clearly contained details of remittance of tax by the petitioner. 2.6. When that being t .....

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