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The Dharmapuri District Co-Op Milk Producers Union Ltd. Versus State Of Tamilnadu

2016 (8) TMI 1124 - MADRAS HIGH COURT

Demand of interest - Classification - Skimmed Milk Powder - rate of tax 10% - milk food - rate of tax 4% - interim injunction for limited period - restrain from collecting of tax more than 4% on the skimmed milk - remittance of differential 6% of tax on withdrawal of interim injunction - section 24(3) of the Act states that on any amount remaining unpaid after the date specified for its payment as referred to in sub section (1) of Section 24 or in the order permitting payment in installments, th .....

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provision under the TNGST Act, which permits charging of interest unless and until there has been provisional assessment and notice of demand prescribing the period within which tax was to be paid. There is no record to show that provisional assessment was made and the notice calling upon the petitioner to pay the differential rate of tax was only on the ground that the petitioner did not remit 10% tax but remitted only 4% tax. The petitioner did not admit his return and assessment was complete .....

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titioner. - W.P. No. 5929 of 2005 - Dated:- 3-8-2016 - MR.T.S. SIVAGNANAM J. For petitioner ... Mr.S.Sivanandam For respondents ... Mr.S.Kanmani Annamalai, A.G.P. O R D E R Heard Thiru.S.Sivanandam, learned counsel for the petitioner and Thiru.S.Kanmani Annamalai, learned Additional Government Pleader, for the respondents. 2. The petitioner is a Cooperative Society registered under the Tamil Nadu Cooperative Societies Act, functioning in Dharmapuri District. In this Writ Petition, the petitioner .....

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he impression that skimmed milk power comes within the purview of milk food entitled to reduction in rate of tax from 10% to 4% by virtue of G.O.P.No.253 dated 17.3.1986. 4. Furthermore, in W.P.No.7766 of 1991, by order dated 11.6.1991, an order of interim injunction was granted, restraining the Commercial Taxes Department from collecting more than 4% tax on skimmed milk power. However, the said interim order was only for a limited period and subsequently, not extended and ultimately, the Writ P .....

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in sub section (1) of Section 24 or in the order permitting payment in installments, the dealer or person shall pay, in addition to the amount due, interest @ 1½ % of such amount for the first three months of default and 2% for the subsequent period. 5. The question would be under what circumstances, sub section 3 of Section 24 would stand attracted. This question was answered by the Hon'ble Supreme Court in the case of E.I.D Parry (India) Ltd. vs. Assistant Commissioner of Commercia .....

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t if the amount remained unpaid after the dates specified for its payment as referred to, interest would be attracted. Sub section (1) mandates that the tax assessed or has become payable under the Act from a dealer and once it becomes payable under the Act, it has to be done within the time period, and upon failure to do so would attract levy of interest. 7. The learned Additional Government Pleader, referring to Section 13 submitted that once returns are accepted, then there is no question of .....

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