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M/s. ESAB India Ltd Versus The Assistant Commissioner (CT)

2017 (6) TMI 412 - MADRAS HIGH COURT

Reversal of Income Tax Credit under Section 19 (2) (v) of the TNVAT Act - Rejection of application filed u/s 84 of the TNVAT Act - whether the petitioner's case will fall under the scope and ambit of the decision of this Court in the case of Everest .....

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s Court in the said case in order to grant the very same benefit to the petitioner also - the other reasoning given by the respondent that the said provisions had not been quashed by this Court also cannot be sustained, in view of the fact that in th .....

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s of the present case - appeal allowed by way of remand. - Writ Petition No. 13744 of 2017 - Dated:- 5-6-2017 - K. Ravichandrabaabu, J. For Petitioner : Mr.R.L.Ramani For Mr.B.Raveendran For Respondent : Mr.K.Venkatesh ORDER Mr.Venkatesh, learned Gov .....

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ugned order passed by the respondent in rejecting the application filed under Section 84 of the TNVAT Act, is erroneous, as the respondent has not considered the scope of the order passed in Everest Industries Limited -v- State of Tamil Nadu & an .....

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application under Section 84 of the TNVAT Act, cannot be sustained. In other words, the learned Senior Counsel submitted that what should have been seen by the respondent is as to whether that the petitioner's case will fall under the scope and a .....

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the respondent is not justified in refusing to grant the benefit on the reason that the petitioner was not a party before this Court in the above said case of Everest Industries Limited and on the other hand, he ought to have considered the case of t .....

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lying on the decision of this Court made in the said Everest Industries Limited case arising out of the same issue, filed an application under Section 84 of the Tamil Nadu Value Added Tax, Act for rectification of the mistake and however, the respond .....

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s Court in the above said Everest Industries Limited case. The respondent should have only seen as to whether the case of the petitioner would fall within the scope and ambit of the decision made by this Court in the said case in order to grant the v .....

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