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2016 (9) TMI 922 - MADRAS HIGH COURT

2016 (9) TMI 922 - MADRAS HIGH COURT - TMI - Order of assessment - maintainability - alternative remedy of appeal - UPVC Window - TNVAT Act, 2006 - SEZ - eligibilty of exemption from tax on sale of UPVC Doors and Windows made to M/s.Mahindra Residential Developers Limited, an approved co-developer, in Mahindira World City, Special Economic Zone (SEZ) with authorized operations of providing infrastructural facilities in SEZ, by developing residential facilities, as per the approval granted by the .....

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30 days, the Appellate Authority shall entertain the same without reference to limitation - petition dismissed - decided against petitioner. - WP.No.28082 of 2016 and W.M.P.No.24235 of 2016 - Dated:- 26-8-2016 - Mr.Justice T.S.Sivagnanam For the Petitioner : Mr.R.Kumar For the Respondent : Mrs.Vasudha Thiyagarajan Additional Government Pleader ORDER Heard Mr.R.Kumar, learned counsel for the petitioner, and Mrs.Vasudha Thiyagarajan, learned Additional Government Pleader, accepting notice on beha .....

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ar, 2014-15. 3. The petitioner filed their returns in Form I, under the TNVAT Act, and were deemed to have been assessed to tax, under Section 22 (2) of the Act. The Assessing Officer, on perusal of the returns, observed that the petitioner had claimed exemption from tax on sale of UPVC Doors and Windows made to M/s.Mahindra Residential Developers Limited, an approved co-developer, in Mahindira World City, Special Economic Zone (SEZ) with authorized operations of providing infrastructural facili .....

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cilities inside the SEZ and is also an activity in the non-processing area of the SEZ. The construction of the residential complex is not related to the activities of development, operation and maintenance of the SEZ, which are authorized operations, vested in the main developer of the said SEZ, and the aforesaid co-developer is not playing any role, in any one of these activities. Therefore, the respondent's proposing to construe the sale of goods by the dealer to the co-developer M/s.Mahin .....

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03.2009, does not specifically list the service rendered by the petitioner, in the approved list. 5. Thus, the respondent proposed that, construction done by the co-developer is not related to the activities of developing, operating and maintaining SEZ, and is ineligible for grant of exemption from payment of taxes on purchases of the goods from local registered dealers in the State of Tamil Nadu. The petitioner was granted 15 days' time to submit their objections, which was availed of by th .....

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013, pertaining to levy of tax on works contract, executed to SEZ units. Further, by referring to circular No.25 of 2014, dated 30.05.2014, the petitioner reiterated their stand that they are exempt from levy of tax. The petitioner were offered an opportunity of personal hearing, and thereafter, the respondent has proceeded to complete the assessment, by passing order, dated 30.06.2016, which is impugned in this Writ Petition. 6. At the very outset, this Court pointed out to the learned counsel .....

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payment of taxes. Further, it is contended that the reliance placed on the letter of the Assistant Development Commissioner, dated 08.06.2009 is erroneous, since the said letter pertain to the approval of the specified services, relating to service tax claimed by the co-developer. Therefore, it is contended that the said letter should not have been relied upon. Further, it is submitted that the petitioner is entitled to the benefit of the exemption granted by the Government of Tamil Nadu, vide .....

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their objections in that regard. 8. On a perusal of the impugned order, it is seen that the respondent, after referring to the statutory provisions, viz., the provisions of SEZ Act, 2005, has rendered factual finding, stating that the entire residential development done by the co-developer, to whom, the petitioner supplied UPVC Doors and Windows is available on lease basis to both SEZ and Domestic Tariff Area entities. 9. In my view, to test the correctness of the impugned order, factual aspects .....

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