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TMI Blog2016 (11) TMI 671X X X X Extracts X X X X X X X X Extracts X X X X ..... re parts and accessories for supplies to TVS Motor Company Limited, Hosur. The order impugned in this Writ Petition is an order rejecting the petitioner s Application dated 18.7.2013, filed under section 55 of the TNGST Act, for rectifying the error which has crept in the order of assessment dated 24.7.2009, under the TNGST Act, for the assessment year 2006-2007 and to effect refund of the Additional Sales Tax paid by them. . 3. It would be sufficient to take note of the following facts for the purpose of deciding as to what relief the petitioner is entitled to: (i) The petitioner while seeking to set aside the impugned order, has prayed for a direction to effect refund of the Additional Sales Tax paid by them by virtue of notification i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2,63,582/- respectively. However, with regard to the Additional Sales Tax which was remitted by the petitioner based on the sale turnover, the benefit of exemption was not granted, stating that there is no specific exemption for payment of Additional Sales Tax in the said Notification. 5. The petitioner therefore filed an Application for rectification under section 55 of the TNGST Act, pointing out that the Government Notification specifically gave exemption from levy of tax, Surcharge and Additional Sales Tax and in such cases the exempted turnover does not form part of the Taxable Turnover for the purpose of levying Additional Sales tax. Further it was contended that in terms of section 2(1)(aa) of the Tamil Nadu Additional Sales Tax Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be a discretionary power but transforms itself into a mandate by statute to exercise that power in public interest and particularly for the avoidance of injustice in taxation matters. A subject cannot be lightly burdened with a tax if he can legally and lawfully avoid it and particularly by having recourse to the specified statutory authorities requesting them to rectify an error so as to avoid any illegal assessment; then it cannot be said that even in such a situation the work may has to be understood as may ; on the other hand, it should be understood as shall . .....If, therefore, the power vested in the authorities in sub-section (1) of section 55 is not always a discretionary power, but is normally to be understood as a dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exemption notification and therefore, the petitioner is not entitled for exemption. This view is not sustainable for more than one reason, in the light of the decision of the Hon ble Supreme Court as well as the decision of the Hon ble Division Bench of this Court. 9. In the case of ASHOK SERVICES CENTRE AND ANOTHER v. STATE OF ORISSA [1983 (volume 53) STC 1], identical issue arose for consideration arising under the provisions of the Orissa Sales Tax Act and Orissa Additional Sales Tax Act 1975. The facts of the said case were also somewhat identical to the instant case and the question arose as to whether the levy of additional tax under the Additional Sales Tax Act is a single point levy or a multiple point levy. After elaborately consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act is not liable to the payment of additional tax by reason of the first proviso to section 3(1). Any other turnover which is exempted by the State Government under the second proviso to section 3(1) is also not liable to additional tax. 11. Thus by applying the above decision, the only conclusion that could be arrived it is that the turnover in respect of the goods, which is sales or purchases are not taxable under the principal Act in the hands of any dealer by reason of section 8 of the principal Act, is not liable to payment of additional tax. 12. In the case of HSI AUTOMOTIVES LIMITED v. THE STATE OF TAMIL NADU [Tax Case (Revision) No.92 of 2014 dt/16.09.2015], one of the question which arose for consideration is whether once the ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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