9911796707
TMI Blog2020 (2) TMI 404X X X X Extracts X X X X X X X X Extracts X X X X ..... declared the value of the closing stock as Rs. 95,73,658/- and claimed a sum of Rs. 5,72,268/- as the transitional Input Tax Credit. 3. By an order dated 18.04.2007, the Commercial Tax officer allowed a sum of Rs. 5,72,260/- as Input Tax credit on the closing stock. 4. After the said order came to be passed, a notice dated 16.05.2014 was issued to the petitioner wherein it was contended by the first respondent that the petitioner has wrongly claimed credit at the rate of 6% on the stock value as the goods held on 31.12.2006 as against the applicable rate of 4% on the entry tax borne by the petitioner. 5. Therefore, the petitioner was called upon to reverse excess Input Tax Credit of Rs. 1,89,086/- . Penalty under Section 27(4) of the TNV ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Entry tax, also hails his business within the State of Tamil Nadu hence it is not possible for the collection of Entry Tax from another dealer within the State. He, the appellant's seller could not collect the tax from anybody, but he collected and paid possibly, in the name of himself hence the appellant's availness of this tax is not possible. Hence all tax at the level of 6% should be reversed. Hence I set aside the order and remand back it for fresh disposal." 8. Pursuant to the aforesaid remand order, yet another notice dated 09.09.2015 was issued to the petitioner seeking to reverse the entire credit availed and allowed to the petitioner. It was stated that the Entry Tax paid to the local dealer by the petitioner did not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled on behalf of the respondent. After the writ petition was filed, the petitioner filed a miscellaneous petition to amend the prayer to quash order dated 16.4.2015 passed by the 2nd respondent. That petition was allowed by this Court. 13. Though the petitioner had the choice of filing appeal against order dated 16.4.2015 passed by the 2nd respondent Appellate Deputy Commissioner, the petitioner did not choose to challenge the same. Instead allowed the said order to be implemented and therefore the 1st respondent issued a notice dated 9.9.2015 which culminated in the impugned order dated 29. 9.2015. 14. Thus, the liability of the petitioner was crystallised and now after implementation of the said order and after filing the petition chal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , transitional input tax credit of entry tax paid under Tamil Nadu Tax on Entry of Motor Vehicles Into Local Areas Act, 1990 under section 88(6)(a) of the T.N. VAT Act, 2006 cannot be countenanced. 20. Therefore, at best the petitioner was entitled to avail transitional tax credit TNGST paid under TNGST Act, 1959 under the TN VAT Act, 2006 which reads as under: 88(1)...... (2) ..... (3) ...... (4)........ (5)........ 6. (a) Every registered dealer shall be entitled to claim input tax credit for the sales tax paid under the said Act on the goods held in stock excluding capital goods, on the date of commencement of this Act, subject to the conditions and in the manner as may be prescribed : Provided that such goods should have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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