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2016 (8) TMI 524 - MADRAS HIGH COURT

2016 (8) TMI 524 - MADRAS HIGH COURT - TMI - Writ petition - rate of tax - sales of food and drinks to their customers including the sales to the partnership firm, which is running the lodging house - tax paid at 2% under section 7(1)(b) of the TNVAT Act classification of the assessee as a Two Star Hotel - demand of tax at higher rates production of branch wise sale details at the earliest penalty under Section 27(1)(b) of the TNVAT Act SCN - the respondent, without adverting to any of t .....

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cility is being carried on by a different entity namely a partnership firm and they are a public limited company. The Assessing Officer has to take note of the advance ruling issued by the authority writ petition allowed impugned order set aside matter remanded back. - W.P.Nos.38691 to 38696 of 2015 - Dated:- 8-6-2016 - T. S. Sivagnanam, J. For the Petitioners : Mr. C. Natarajan, Mr. N. Inbarajan For the Respondents : Mr. Manokara Sundaram AGP ORDER Heard Mr.C.Natarajan learned Senior Co .....

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and drinks with the principal place of business at No.75 Arockyasamy Road East, Coimbatore. The petitioner also runs restaurants in other places numbering about 15. In respect of the premises at No. 75 Arockyasamy Road East, Coimbatore, the petitioner have let out four floors in the building namely, fourth to seventh floors to a partnership firm consisting of four partners for running a lodging house, which has been granted a Two Star status by the Tourism Department. The petitioner have filed r .....

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t located in any hotel premises or as an adjunct. The notices were issued for the assessment years 2008-09 to 2013-14. The petitioner submitted individual replies on 12.03.2015. After receipt of the replies, the respondent has passed the impugned orders of assessment by confirming the proposal in the notice, and these orders are challenged in these Writ Petitions. 3. From the record of the proceedings, more particularly the show cause notices issued to the petitioner, it is seen that the proposa .....

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titioner had been paying tax at 2% under Section 7(1)(b), the petitioner was informed that they were responsible for collecting VAT from the customer at the rate of 12.5% on the value charged in the bills and the correctness of the taxable turnover of the main branch is still ascertainable from the petitioner and they were instructed to produce branch wise sale details at the earliest and if not, it is proposed to bring 50% of the reported taxable turnover under Section 27(1) of the TNVAT Act to .....

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public and Sree Annapoorna Lodging functioning in 4th to 7th floor in the same building situated at 75, East Arokiasamy Road, R.S.Puram, Coimbatore are differently constituted entities. To be more specific, ours is a private limited concern, whereas Sree Annapoorna Lodging is a partnership concern. We are also enclosing copies of documents mentioned in the reference column, which have neither been adverted to or adjudged in this revision notice, in order to efface any doubt lingering in the min .....

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irm, whereas the petitioner was a private limited company. However, while considering the objections, the respondent proceeded on different lines, than what was proposed in the show cause notice. 5. As pointed out earlier, the respondent proposed to bring 50% of the petitioner's reported taxable turnover under Section 27(1) of the TNVAT Act to pay tax at 12.5%, upon failure of the petitioner to produce branch wise sale details. Along with the objections to the show cause notice, the petition .....

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cluding sweets, savouries were sought for and the following ruling has been given by the authority:- Sale of Ready to eat unbranded foods and drinks, including sweets, savouries and non-alcoholic beverages at Farm House restaurant on ECR road, Panaiyur village is taxable at the reduced rate of 2% under section 7(1)(b) of the TNVAT Act, read with Notification No.II(1)/CTR/(a-14)/2007 in G.O.Ms.No.12, CT & R (B2), Department, dated 01.01.2007 and Notification No.II(1)/CTR/30(a-2)/2012 in G.O.M .....

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