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Dhanaselvi Enterprises Versus The Commercial Tax Officer

2016 (4) TMI 361 - MADRAS HIGH COURT

Claim of benefit - Whole-sale dealer in cements, hence, various types of incentives/discount are offered by the Companies - Appellant contended that when the Companies similarly placed have been granted benefits of exemption from the tax on discounts, the appellant alone cannot be singled out without any basis and not even affording an opportunity of personal hearing - Held that:- It is not in dispute that personal hearing was not given to the appellant. Principles of natural justice require tha .....

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Traders. - Appeal disposed of - W. A. No. 1566 of 2015, M. P. No. 1 of 2015 - Dated:- 21-1-2016 - M. Jaichandren And S. Vimala, JJ. For the Appellant : Mr. K Soundarajan For the Respondent : M/s. Kanmani Annamalai JUDGMENT (Judgment of the Court was delivered by S. Vimala, J.) The Appellant/petitioner is a whole-sale dealer in cements and a registered dealer under the Tamil Nadu Value Added Tax Act as well as under the Central Sales Tax Act. The petitioner is an assessee on the file of the resp .....

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0) of the TNVAT Act had proposed to levy tax on the said discounts. The respondent has passed an order dated 29.05.2015 subjecting the discounts to tax. 4. The Appellant/Petitioner filed a Rectification Petition which was rejected on the same day, i.e. On 09.06.2015. Therefore, a Writ Petition in W.P.No.21005 of 2015 was preferred before this Court, challenging the order, levying tax on the discount offered by the Cement Companies. The Writ Petition was dismissed with a direction to file a Statu .....

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assed in respect of a dealer M/s.Sree Laxmi Traders, to whom, it is alleged that, the discounts were not subjected to tax. In support of this contention, the order passed in W.A.Nos.1038 to 1040 of 2015 has been produced. 6. A perusal of the order passed in W.A.Nos.1038 to 1040 of 2015 discloses that following the circular of the Commissioner, one of the sister companies of the Appellants therein, by name, M/s.Sree Laxmi Traders, appeared to have had the benefit in respect of the assessment year .....

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