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Rishikesh Electricals Versus Assistant Commissioner (CT) , Nanganallur Assessment Circle, Chennai

[2015] 83 VST 229 (Mad) - Seeking quash of respondent's proceeding dated 20.02.2015 - Demand of tax @14.5% and levy of penalty in terms of section 27 of the Act 2006 - Respondent contended that petitioner collected the tax amount but have not paid the same to the department - Held that:- there is no mentioning about the non-payment of tax amount collected by the petitioner in the impugned orders. Hence, the said contention cannot be accepted. The impugned orders dated February 20, 2015 are very .....

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petitioner and Mr. A. N. R. Jayapratap, learned Additional Government Pleader (Taxes). With the consent of both the parties, these writ petitions are taken up for final disposal at the admission stage itself. 2. The petitioner has filed these writ petitions seeking to quash the proceedings of the respondent dated February 20, 2015. 3. Section 3 of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as "the Act 2006") is extracted hereunder: "3. Levy of taxes on sale .....

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a year, is not less than rupees ten lakhs, shall pay tax under this Act. (1A) Notwithstanding anything contained in this Act, for the purpose of assessment of tax under this Act, for the period from the 1st day of January 2007 to the 31st day of March 2007 in respect of dealers referred to in clause (a) or (b) of sub-section (1), the total turnover for the period from the 1st day of April 2006 to the 31st day of December 2006 under the repealed Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu .....

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able to pay tax under this Act, and other provisions of this Act, shall apply to such dealer. (2) Subject to the provisions of sub-section (1), in the case of goods specified in Part B or Part C of the First Schedule, the tax under this Act shall be payable by a dealer on every sale made by him within the State at the rate specified therein: Provided that all spare parts, components and accessories of such goods shall also be taxed at the same rate as that of the goods if such spare parts, compo .....

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ub-section (1), every dealer, who effects second and subsequent sales of goods purchased within the State, whose total turnover relating to taxable goods, for a year, is less than rupees fifty lakhs, may, at his option, instead of paying tax under subsection (2), pay a tax, for each year, on his (turnover relating to taxable goods) at such rate not exceeding one per cent, as may be notified by the Government. Such option shall be exercised by the dealer,- (i) Who commences business, within thirt .....

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ot be entitled to input-tax credit on the goods purchased by him: Provided also that the dealer who purchased goods from such dealer shall not be entitled to input tax credit on the goods purchased by him. (4)(b) If the turnover relating to taxable goods, of a dealer paying tax under clause (a) in a year, reaches rupees fifty lakhs at any time during that year, he shall inform the assessing authority in writing within seven days from the date on which such turnover has so reached. Such dealer is .....

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(5) Subject to the provisions of sub-section (1), every dealer, who deals in the goods specified in the Second Schedule, shall pay a tax, for each year, on the sale or purchase of such goods, at the point and at the rate specified therein: Provided that the dealer, who pays tax under this sub-section, shall not be entitled to input tax credit on goods purchased by him. (6) When goods are sold together with containers or packing materials, the rate of tax applicable to such containers or packing .....

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