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Sri Krishan Tractor Versus The Deputy Commercial Tax Officer

2017 (11) TMI 746 - MADRAS HIGH COURT

Sales tax - entry tax - the respondent opined that the petitioner had not remitted the Sales Tax and they have paid only Entry Tax at 6% on the purchase of tractors - Whether the petitioner can be treated as a first seller of tractors inside the State of Tamil Nadu? - Held that: - the presumption arrived by the Assessing Officer to treat the petitioner as the first seller of the tractor inside the State is mis-conceived. The description of entries found in the invoice should not be the sole .....

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20-10-2017 - T. S. Sivagnanam, J. For the Petitioner : Mr . P. Rajkumar For the Respondent : Mr. S .KanmaniAnnamalai ORDER Heard Mr.P.Rajkumar, learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing on behalf of the respondent and perused the materials placed on record including the parawise instructions given by the respondent to the learned Additional Government Pleader vide letter dated 20.12.2007. 2. The short question which falls for .....

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TNGST in short]. M/s.M & M Ltd., has got a branch in chennai. The petitioner purchased one tractor from the M&M Ltd. and an invoice was raised for the tractor and the petitioner paid totally a sum of ₹ 12,64,350/- [Rupees Twelve Lakh Sixty Four Thousand and Three Hundred Fifty Only], this being one of the sample invoices dated 04.01.2006. In the invoice, apart from the value /rate of the tractor of the goods, there is a column shown as Entry Tax value and the rate mentioned is 6%. .....

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ovisions of the Tamil Nadu Tax on Entry of Motor Vehicles into the Local Areas Act 1990. The petitioner's case is that they are required to pay tax @ 4% within the State of Tamil Nadu being the first purchaser from the M&M Ltd., and this 4% was contained in the 6% which was collected by the M&M Ltd. from the petitioner. 5. Therefore, the petitioner would state that by no stretch of imagination they can be treated as first seller within the State of Tamil Nadu. The petitioner filed it .....

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ST Act at 4% and surcharge at 5% on the said 4%, in all, at 4.2%. This led to issuance of revision notice dated 10.07.2007 proposing to reject the monthly return and assess the turn over to the best of judgment. The assessment relates to the year 2005-2006. 8. The petitioner submitted their objections, reiterating their stand that they can never be treated as the first seller within the State and they being the dealer of the manufacturer had purchased the tractors on payment of TNGST which has b .....

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il Nadu from their factory for which, they have remitted Entry Tax at 6% and they have also collected. the same from the petitioner. Further, they certified that in respect of the Assessment Year 2005-06 and the period ending 31.12.2006, the Entry Tax collected from the petitioner have been paid towards Sales at 4% and surcharge at 5% as tax, totally at 4.2% on their sales of tractors till 31.12.2006 by way of adjustment of the Entry Tax paid to the department as provided under Section 4(1) of t .....

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