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M/s. S.K.F. Bearings (I) Ltd. Versus The Commercial Tax Officer

2016 (8) TMI 333 - MADRAS HIGH COURT

Order of assessment – levy of additional sales tax – split in the turnover during different periods - circulars in exercise of powers under Section 28-A of the Tamil Nadu General Sales Tax Act -– Held that: - if in the very same financial year, diffe .....

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t to be done fresh - writ petition allowed – matter remanded. - W.P.No.27356 of 2004 - Dated:- 22-6-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr. S. Rajasekar For the Respondent : Mrs. Kanmani Annamalai, A.G.P. ORDER Heard Mr.S.Rajasekar, lear .....

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he erstwhile Tamil Nadu General Sales Tax Act and the challenge in this writ petition is to an order of assessment. 3. The petitioner has challenged the impugned order on two grounds. Firstly on the ground that the respondent failed to consider the s .....

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cerns the levy of Additional Sales Tax under the provisions of the Tamil Nadu Additional Sales Tax Act, 1970. The second ground raised by the petitioner is that the assessing officer failed to take into consideration the Circular issued by the Commis .....

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ular will not bind the assessing officer. However, this stand is incorrect because the Circular has been issued in exercise of the powers under Section 28-A of the Act and it would bind the assessee. Further in the counter affidavit reference has bee .....

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ourable Division Bench in the case of the State of Tamil Nadu, represented by the Deputy Commissioner of Commercial Taxes, Tiruchirappalli Division vs. Tvl.National Time Company in TC(R) No.2316 of 2008, dated 8.7.2010. In the said decision, the issu .....

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reference to which the tax liability under the main Act as well as the Additional Sales Tax under the Tamil Nadu Sales Tax Act is to be worked out. The mere fact that under Section 2(1)(a), a reference is made to a "year", the same will not .....

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such different rates, due to statutory amendments, the only exercise to be carried out would be to ascertain the period for which the different rates of tax are to be worked out. In our considered view, such prescription of different rates in that f .....

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