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M/s Literoof Housing Limited Versus The Commercial Tax Officer, Chennai

Reversal of ITC on purchases effected by Registration Cancelled Dealers - Reversal of ITC on the sale effected to the dealers who are doing contract in SEZ unit - Tax liability on sale of Pavers and Sale of Asset (Car Sale) - Held that: - the petitioner stated that selling dealers might have paid the tax well in advance and merely because there are some differences on the reported turnover of the selling dealers and purchases reported by the petitioner, it cannot be construed that the selling de .....

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7-7-2016 - MR. T.S.SIVAGNANAM, J. For The Petitioner : Mr.R.Kumar For The Respondent : Mr.S.Manokaran Sundaram Addl.Govt.Pleader COMMON ORDER Heard Mr.R.Kumar, learned Counsel appearing for the petitioner and Mr.S.Manokaran Sundaram, learned Additional Government Pleader accepting notice on behalf of the respondents and with the consent of learned counsel appearing on either side, these writ petitions are taken up for final disposal. 2.The petitioner who is a registered dealer under the provisio .....

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defects. Referring to the said report and without furnishing copy of the same, the respondent has stated that at the time of surprise inspection, the Enforcement Wing has pointed out the variations in respect of Annexure-I of the buyer and Annexure-II of the seller. Pointing out the same, the petitioner was called upon to produce the break up details for figures mentioned in the respective invoices. The petitioner was granted fifteen days time to file their objections. In certain invoices, apart .....

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AGA AGENCIES v. ASSISTANT COMMISSIONER (CT) [(2013) 60 VST 283], the petitioner stated that selling dealers might have paid the tax well in advance and merely because there are some differences on the reported turnover of the selling dealers and purchases reported by the petitioner, it cannot be construed that the selling dealers have not paid tax to the Department. Reliance was also placed on the same decision (SRI VINAYAGA AGENCIES), for the contention that the respondent is not empowered to r .....

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jections, the petitioner enclosed the Purchase Register for the assessment years 2006-07 to 2014-15 upto July, 2014 for reference. The petitioner enclosed parawise breakup details of Annexure II of the Sellers for all the nine assessment years. After receiving those details, the respondent issued separate notices, proposing to levy penalty under section 27(4) of the Act. 6.The respondent proceeded to complete the assessment and passed the impugned orders, wherein the respondent has referred to t .....

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