TMI Blog2016 (12) TMI 1255X X X X Extracts X X X X X X X X Extracts X X X X ..... hy the petitioner's applicable for refund should not be ordered. Therefore, the respondent has to necessarily passed a speaking order as this Court has found that the two primary reasons stated in the written instructions dated 02.08.2016 are not tenable - petition allowed by way of remand. - W. P. Nos. 24458 to 24465 of 2016, W. P. No. 24458 of 2016 - - - Dated:- 1-12-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr.R.L.Ramani for Mr.B.Raveendran For the Respondent : Mr.S.Kanmani Annamalai ORDER Heard Mr.R.L.Ramani, learned Senior Counsel assisted by Mr.B.Raveendran, learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader (Taxes) appearing for the respondent. With the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on in the liability in the payments of sales tax under the TNGST Act, additional sales tax under the Tamil Nadu Additional Sales Tax Act and surcharge and additional surcharge under the Tamil Nadu Sales Tax Surcharge Act by virtue of the sale of motor vehicles to the extent of tax paid under the entry Tax Act. Therefore, the petitioner would contend that they being a dealer in the tractors are entitled for a reduction in its liability under the TNGST Act to the extent of entry tax paid under the Entry Tax Act. 3. The petitioner states that the assessments under the Entry Tax Act for the years 1996-97 to 2005-06 has not been taken up and completed by the respondent. However, the assessment under the TNGST Act for the said years has been c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 201 to 3204 of 2004 is still pending before this Court. But in fact, the said Writ Appeals were disposed of by a Division Bench of this Court on 04.02.2010 and the copy of the order that whenever an entry tax is paid on the higher side and once section 4 is made applicable correspondingly the excess amount, if any paid by the dealer is to be refunded in terms of Section 11 of the Act. Thus, there is a mistake committed by the respondent, while passing the impugned order, treating the said Writ Appeals as pending. 3. On the basis of the said submission, learned Additional Government Pleader is ordered to take notice, who also agreed that the above said Writ Appeals were disposed of on 04.02.2010. 4. In the light of the above submis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tore Automobile Private Limited in SLP(Civil) C.C.Nos.9028 to 9030 of 2011 which has already been disposed of on 11.06.2013. To establish the same, the case status downloaded from the official website has been produced. 6. The learned Additional Government Pleader submits that the appeal in the case of Khivraj Motors Limited is still pending as a Special Leave Petition in SLP(C)No.3042 of 2011. In any event the petitioner has not challenged the provisions of the Act nor the respondent has passed an order on the refund application. Therefore even assuming an appeal is pending against the judgment in the case of Khivraj Motors Limited, that will not come in the way of the respondent to consider the application filed by the petitioner for r ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
