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2016 (7) TMI 545 - MADRAS HIGH COURT

2016 (7) TMI 545 - MADRAS HIGH COURT - 2016 (43) S.T.R. 360 (Mad.) - Demand of VAT @14.5% on commission receipt treating the same as sale proceeds - receipt of commission against the indenting agency business is shown under the head 'other income' reported in Form WW for 2013-14 - TNVAT - Held that:- the right to reason is an indispensable part of a sound judicial system; reasons at least sufficient to indicate application of mind to the matter before the Court, Tribunal or Authority and that th .....

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. - Matter remanded back. - Writ Petition No.18404 of 2016 & WMP.No.16102 of 2016 - Dated:- 2-6-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr. R. Senniappan For the Respondent : Mr. S. Kanmani Annamalai, AGP ORDER Heard both. By consent, the writ petition itself is taken up for final disposal. 2. The petitioner is a registered dealer in glassware and glass decoration items, etc., under the provisions of the Tamil Nadu Value Added Tax Act, 2006. The order of assessment is for the financial .....

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spondent that they are primarily an indenting agency, that they represent national and foreign companies in the area and that they look after all round indents of those companies, receive commission on such services rendered and pay service tax for the same. During the assessment year 2013-14, the petitioner stated that they received commission from M/s.Sumangal Glass Private Limited. Thereafter, one more reply was given on 15.2.2016 stating that the receipt of commission against the indenting a .....

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