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M/s. A.S. Leathers, Prorprietor Mr. Shaik Adam Versus The Commercial Tax Officer, The State of Tamil Nadu

2017 (11) TMI 739 - MADRAS HIGH COURT

Validity of assessment order - reversal of input tax credit - Effect of substitution of a provision in the Statute - Held that: - this contention cannot be raised before this Court for the first time, as the petitioner failed to raise the same before the Assessing Officer. In an assessment proceedings, it is always open to the petitioner to raise all the issues, both factual and legal. The petitioner failed to do so. - Taking note of the fact that the petitioner is a small dealer, this Court .....

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is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006. In this writ petition, the petitioner challenged an assessment order dated 16.3.2017 under the provisions of the said Act for the year 2014-15. 3. The petitioner, if aggrieved, should have filed an appeal before the First Appellate Authority as against the impugned order, which remedy, the petitioner has not exhausted. An appeal, at this stage, would be clearly time barred. Tha .....

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his Court. It is submitted that the present Section namely Section 19(2)(v), as it stood before substitution since 2007, was against the Fundamental Right guaranteed by The Constitution of India. It is also submitted that the Amendment Act, 2015 by simultaneous omission of the Proviso and substitution of Section 19(2)(v) conferring right to avail the input tax credit on all inter-State sales under Sections 8(1) and 8(2) of the Central Sales Tax Act, 1956, clears the intention of the second respo .....

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Vs. AC (CT), Perundurai Assessment Circle [reported on (2013) 64 VST 385]. 6. This decision has been referred to, to support the argument that the word 'substitution' would mean what is substituted will stand substituted from the inception. Whereas 'insertion' and 'addition' would come into play on the relevant date. That is to say, 'insertion' and 'addition' are on the date of Amending Act 32/2008 whereas substitution is to Act 32/2006 and will have the .....

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