TMI Blog2016 (1) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... ssing appropriate order. Therefore, the petitioner is directed to produce all the manual copies of returns to the respondent within a period of two weeks from the date of receipt of a copy of this order. On receipt of the same, the respondent is directed to pass appropriate orders by giving an opportunity of hearing to the petitioner, within a period of four weeks - Petition disposed of. - W.P.(MD)No.18523 of 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 P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Companies Act and the Income Tax Act, the Annual Report of the Company has to be prepared incorporating the sales turnover, purchase turnover and other details of all its branch offices, sales depot and 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 sales that have been effected by the units in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 the position, the respondent served the impugned order dated 30.09.2014 confirming the proposal to levy tax under the TNVAT Act, 2006 on the file of turn over as mentioned in the Annual Report of the Company and the turn over reported in the returns filed by the petitioner under the TN ..... X X X X Extracts X X X X X X X X Extracts X X X X
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