TMI Blog2020 (2) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... nover, which is not in dispute. In the said case, the petitioner had not paid the tax even on the admitted turn over and therefore, the petitioner cannot take refuge under the theory of merger and contend that the original order of assessment stood erased. As such, the said decision may not be applicable to the petitioner's case. In view of the decision of the honourable apex court in EID. PARRY (INDIA) LTD. VERSUS ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, CHENNAI (AND ANOTHER APPEAL) [ 2005 (5) TMI 302 - SUPREME COURT] , the levy of interest between the month of April to August 2000, cannot be justifiable or sustainable. Petition allowed. - W. P. No. 38371 of 2003 and W. M. P. No. 38371 of 2003. - - - Dated:- 13-6-2019 - M. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned Additional Government Pleader submitted that the petitioner was eligible for the deferral scheme only if the sales tax was on the increased volume of production of sales over and above ₹ 82.16 crores. Since the petitioner had wrongly availed the deferral scheme from April 2000 to August 2000, without reaching the bench mark, the levy of interest has been properly made and there is no infirmity also in levying tax between the months from April 2000 to August 2000. 5. The petitioner had filed monthly returns for the months of April to August 2000, reporting their total and taxable turnover and their tax due thereon, the extent of deferral available and the reasons for their entitlement of deferral. It is the clear stand of the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 24(1) if the tax has been assessed or has become payable under the Act, then the payment has to be made within the said time as may be specified in the notice of assessment and tax under section 13(2) has to be paid without any notice of demand. However, as seen above, the tax under section 13(2), in the absence of any determination by the assessing authority, is tax as per the returns. If default is made in payment of such tax then interest becomes payable under the Act. In the present case, it is an admitted position that tax as per the monthly return had been paid within time. It is also an admitted position that there was no assessment, even provisional, by the assessing authority prior to the final assessment made after the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eswaran Textiles (P) Ltd. v. Commercial Tax Officer [2010] 28 VST 503 (Mad)) and attempted to substantiate the impugned order. The facts involved in the case of Jagadeeswaran Textiles (W. P. No. 15265 of 2009), may not be applicable to the instant case. While analysing the second proviso to section 24(3) of the TNGST Act, the court had held that the proviso enables postponement of payment of only the disputed tax and the petitioner ought to have paid at least the tax on the turnover, which is not in dispute. In the said case, the petitioner had not paid the tax even on the admitted turn over and therefore, the petitioner cannot take refuge under the theory of merger and contend that the original order of assessment stood erased. As such, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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