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Britannia Industries Ltd Versus The Deputy Commissioner (CT) -III (FAC) LTU

2016 (3) TMI 837 - MADRAS HIGH COURT

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 CO .....

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Respondent : Mr. Manoharan Sundaram Addl. Govt. Pleader JUDGMENT The petitioner has filed the above writ petitions to issue a Writ of Certiorari to call for the records relating to the impugned orders dated 30.12.2015 passed by the respondent in resp .....

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thout 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, date .....

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sellers, the petitioner has been directed to reverse Input Tax Credit in total disregard to the principles laid down by this court in the judgements referred to above. In W.P.(MD)No.17266 of 2015, this court, following the judgement reported in 2013 .....

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ot;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 t .....

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d at the time when the self-assessment was made. Even the pre-revision notices and the orders under challenge fairly state that the petitioner-dealer had paid tax to the dealer. It is, therefore, for the department to proceed against the selling deal .....

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g the Input Tax Credit on the admitted case of tax having been paid to the selling dealer, therefore, are found to be totally incorrect, erroneous and contrary to the provisions of the TNVAT Act and Rules. As a result, all the orders are liable to be .....

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