TMI Blog2018 (10) TMI 1148X X X X Extracts X X X X X X X X Extracts X X X X ..... uction conducted by the Forest Department, being within the State of Tamil Nadu, the transaction is local. Merely because, the petitioner transported the goods outside the State will not bring the transaction within the ambit of the inter state sale - petition dismissed. - Writ Petition No. 29221 of 2011 And M.P. No. 2 of 2011 - - - Dated:- 20-7-2018 - Mr T. S. Sivagnanam, J. For The Petitioner : Ms. C. Uma For The Respondent : Ms. G. Dhanamadhri Government Advocate And Mr. S. V.Vijay Prashanth, Additional Government Pleader ORDER Heard Ms. C. Uma, the learned counsel appearing for the petitioner, Ms. G. Dhanamadhri, the learned Government Advocate for the first respondent and Mr. S. V. Vijay Prashanth, the learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is totally alien to the payment of tax under the TNVAT Act, 2006, as the two enactments operated in different fields . There is no scope or provision for reading one Act into the other, unless there is an express provision . Since the sale in this case was effected within the State of Tamil Nadu on the basis of the tender cum auction sale and the petitioners in all these cases have agreed to abide by the terms and conditions unconditionally, there cannot be any manner of doubt that the case squarely falls within the mischief of Section 3 of the TNVAT Act, 2006 . Therefore, the demand for payment of value added tax under the TNVAT Act, 2006 is justified . There is no basis to justify the claim as inter-State sale . The said pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sent to Karnataka or U . P or some other State, or remains within Tamil Nadu . Hence, it cannot be said that the movement of goods to Karnataka was an incidence of the auction sale . In our opinion, such movement was wholly independent of the auction sale . Thus, it cannot be said that it was an inter-State sale . . . . . 13 . In the present case, there is no conceivable legal link between the auction sale in Tamil Nadu and the movement of goods to Karnataka . The said movement was purely voluntary at the option of the petitioner and not under any legal obligation . Hence, the decision in South India Viscose Ltd . v . State of Tamil Nadu (1981) 48 STC 232 (SC): AIR 1981 SC 1604 is clearly distinguish ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
