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Xerox Modi Corporation Ltd. Versus State of Tamil Nadu, Rep. By the Deputy Commissioner (CT)

2016 (5) TMI 182 - MADRAS HIGH COURT

Settlement application - Taxability and imposition of penalty - Section 3B and 12(3)(b) of the Act - Full service maintenance agreement charges - Held that:- the application of the assessee for settlement was accepted in terms of one of the Clauses o .....

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cate is issued in terms of Section 8 of the Act, the assessee stands discharged of any further obligations by virtue of Sub-Section (1) of Section 8. Unfortunately, the Tribunal thought that the application for settlement was only in respect of the a .....

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N. Kirubakaran, JJ. For the Petitioner : Mr. N Prasad For the Respondent : Dr. Anita Sumanth, SGP (T) ORDER This tax case revision is filed by the assessee under Section 38 of the Tamil Nadu General Sales Tax Act, 1959. 2. We have heard Mr.N.Prasad, .....

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nd together with a penalty under Section 12(3)(b) of the Act. As against the order of assessment, the petitioner filed an appeal before the Appellate Assistant Commissioner in A.P.No.40/2004. During the pendency of the appeal, the Department filed an .....

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lty after giving a clear finding that the turnover was available in the books of accounts. 5. The assessee filed a second appeal before the Sales Tax Appellate Tribunal challenging the order of remand and challenging the finding that the full service .....

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the assessee and one by the Department, the Tamil Nadu Sales Tax (Settlement of Arrears) Act, 2010 was passed and it came into effect from 1.6.2010. Taking advantage of the provisions of this Act, the assessee filed an application for settlement. On .....

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ms of Section 8 was issued. As a consequence, the Tribunal dismissed the assessee's main appeal, but allowed the appeal of the Department arising out of penalty. Therefore, the assessee is on revision. 7. There is no dispute about the fact that t .....

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