TMI Blog2020 (2) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 12 (2) of the Act. Thus, the Petitioner was liable to pay tax. The demand for levy of purchase tax in the impugned order is upheld - The Petitioner may however proceed to avail credit of such Tax under the Provisions of Section 12 (2) of the TNVAT, 2006 and utilize the same under the Provisions of the Tamil Nadu Goods Service Tax Act, 2017 if there are no other adjustment of Tax to be made under the TNVAT act, 2006 - petition disposed off. - W.P. No. 13943 of 2013 And M.P. No. 1 of 2013 - - - Dated:- 20-12-2019 - Mr. Justice C. Saravanan For the Petitioner : Mr. R. Senniappan For the Respondent : Ms. Dhanamadri Government Advocate (Taxes) ORDER This writ petition has been filed by the Petitioner, p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed the Petition under Section 84 of the Tamil Nadu Value Added TAx Act, 2006 (Shortly the TNVAT Act) before the Respondent on 15.12.2012 wherein the Petitioner agreed to pay Purchase Tax under Section 12 of the TNVAT Act, on Cotton Kappas ( Raw Cotton purchase from various marketing societies and from agriculturalists as per the date given by him). 5. A second revision notice dated 21.12.2012 was issued wherein the taxable turn over of Cotton Kappas was reduced to ₹ 5,70,79,208/- from ₹ 8,04,69,399/-. Be that as it may, the Petitioner gave a reply on 06.01.2013 wherein once again the Petitioner admitted to pay purchase Tax on the taxable turn over of ₹ 5,70,79,208/- of Cotton Kappas. It is now the contention of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gned order was liable to be set aside. 7. Defending the order, the learned Government Advocate for the Respondent submits that the order is well reasoned and requires no interference. She further submits that any purchase by a registered dealer whether from a registered dealer or an un-registered dealer of the goods which has not suffered tax is taxable and purchase tax is payable and the tax that is paid as purchase tax would be available by way of Input Tax Credit under a special dispensation under Section 12 (2) of the TNVAT Act, 2006. The learned Government Advocate therefore submits that though the Petitioner is liable to pay Tax, the Petitioner may have to work their right avail and utilize the same for discharging VAT liability ..... X X X X Extracts X X X X X X X X Extracts X X X X
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