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M/s. IJM Concrete Products Pvt. Ltd. Versus The Assistant Commissioner (CT)

2016 (7) TMI 142 - MADRAS HIGH COURT

Claim of benefit of exemption on supply of Ready-mix concrete to the developers of Special Economic Zone (SEZ) - authorized operations - Migration from sales tax regime to VAT regime - TNVAT Act, 2006 - Held that:- Though the above notification came into force from 29.01.2016, by reading G.O.Ms.No.193, dated 30.12.2006 and Circular No.25 of 2014, dated 30.05.2014, it is clear that, in respect of these types of transactions, there is exemption provided by the Government. - Decided in favor of pet .....

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tions are disposed of. 2. The petitioner is engaged in the manufacture of Ready-mix concrete, and have its Factory at Senneer Kuppam Village, Avadi Road, Chennai. The petitioner is a registered dealer, on the file of the respondent, under the provisions of Tamil Nadu Value Added Tax Act, 2006 and Central Sales Tax Act, 1956. 3. The short issue, which falls for consideration in these Writ Petitions is as to whether the petitioner is entitled to the benefit of exemption, as the petitioner has supp .....

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g the petitioner to effect payment of 15% of the disputed tax, after doing so, the petitioner was granted liberty to treat the assessment orders, dated 21.02.2014, as show cause notices, submit their objection, and thereafter, the Authority was directed to complete the assessment afresh. 5. The petitioner complied with the said direction, and submitted their objection on 28.04.2014. The petitioner stated that they have not claimed exemption as Zero Rated Sales, under Section 18 (ii) of TNVAT Act .....

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material, or packing accessories, in an unit located in Madras Special Economic Zone, Tambaram, Chennai, and other Special Economic Zones in the State of Tamil Nadu, notified by the Government of India, or for development, operation and maintenance of Special Economic Zone by the developer, and if such registered dealer has been authorized to establish such units. 6. The petitioner, by referring to the aforesaid Government Order, in their objection, submitted that they are effecting sale of Read .....

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f the objection given by the petitioner, applied the decision of this Court in (TULSYAN NEC Ltd., Vs. Assistant Commissioner (CT) Harbour III, Assessment Circle) reported in (2015) 82 VST 63 (Madras), and stated that the petitioner is not entitled to treat the transaction as Zero Rated Sale. In this regard, Circular No.9 of 2013, dated 24.07.2013, was referred to, by the Assessing Officer, and it was stated that there is no specific provision for Zero Rating the sales of contractors of Developer .....

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, in G.O.Ms.No.193, dated 30.12.2006, which was subsequently reiterated by Circular No.25 of 2014, dated 30.05.2014, after VAT regime came into force, stating that, in continuation of Circular No.9 of 2013, dated 24.07.2013, it is further clarified that, works contract, executed for a developer, or co-developer of a SEZ, for its authorized operations, is exempted from levy of sales tax, as per G.O.Ms.No.193 of CT & R (B2) dated 30.12.2006 read with Section 88 (3) (i) of the TNVAT Act, 2006. .....

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