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2016 (3) TMI 837 - MADRAS HIGH COURT

2016 (3) TMI 837 - MADRAS HIGH COURT - TMI - Demand of VAT and imposition of penalty - Non-payment of VAT by sellers - Held that:- the issue is covered by the judgment in the case of Sri Vinayaga Agencies v. The Assistant Commissioner (CT), Chennai and another [2013 (4) TMI 215 - MADRAS HIGH COURT], therefore, the payment of VAT by sellers is allowed. - Decided partly in favour of petitioner - W. P. Nos. 7507 to 7511 of 2016, W.M.P.Nos.6725 to 6734 of 2016 - Dated:- 1-3-2016 - M. Duraiswamy, J. .....

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passed by the respondent, which is wholly without jurisdiction and contrary to the principles laid down by this court in the judgement reported in 50 VST 179 [Althaf Shoes (P) Ltd v. Assistant Commissioner (CT), Valluvarkottam] and the order of this court made in W.P.(MD)No.17266 of 2015, dated 25.09.2015. 3. According to the petitioner, they had availed Input Tax Credit upon the payment of VAT on their purchases from registered dealers on the basis of the original tax invoices. However, on the .....

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graph No.9, it has been held as follows:- "9. Sub-section (16) of section 19 states that the Input Tax Credit availed is provisional. It, however, does not empower the authority to revoke the input tax credit availed on a plea that the selling dealer has not paid the tax. It only relates to incorrect, incomplete or improper claim of Input Tax Credit by the dealer. It is not so in these cases. In the present case, the petitioner-dealer, admittedly, has paid the tax to the selling dealer and .....

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