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TMI Blog2020 (2) TMI 1248X X X X Extracts X X X X X X X X Extracts X X X X ..... and TIN:33083245522/2014-15 dated 27.10.2015, quash the same and direct the respondent herein to levy tax at the reduced rate on value addition in respect of the sales of used cars by the petitioner as provided in Notification G.O.,Ms.No.78, CT & R (B-2, dated 11.07.2011 - No.II(1)/CT & R/12(R-20)/2011. 2. In all these writ petitions, the petitioner has challenged the impugned orders passed by the respondent for the assessment years 2009-10 to 2014-15, denying the benefit of Notification Number in G.O.M.S.No.79/CT & R/B2 at Serial No.1, dated 23.03.2007, as per the said notification at Serial No.23, a dealer engaged in sale of Used cars/Motor vehicle on value addition without input tax credit was liable to pay tax at the rate of 4% which w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they have not received any consideration for the transfer of used cars between the individual persons these transactions are not a sale by them as defined under Sec.2(33) of the TNVAT ACT 2006. If taken for granted, that the sales of used cars were not made by the dealers where the question is of declaring the concerned sales turnover of used cars in their trading profit and loss account under other income evidently the dealers had themselves sold the cars and value is reflected in the Trading profit & loss account. Therefore the contentions of the dealers are false and untrue and therefore rejected. In respect of mismatch between the purchases reported by the dealers in Annexure-I and the sales reported by the sellers in Annexure-II, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orders are passed as under:-" 3. By the impugned orders, the benefit of Notification Number in G.O.M.S.No.79/CT & R/B2 at Serial No.1, dated 23.03.2007, has been denied in the light of Notification Number II in G.O.M.S.No.78/CT & R/B2 at Serial No.2, dated 11.07.2011. It is the contention that the dealers should have the benefit by virtue of the Notification in G.O.M.S.No.79/CT & R/B2 at Serial No.1, dated 23.03.2007. 4. I have considered the arguments of the learned counsel for the petitioner and the learned counsel for the respondent. 5. Already by an order, dated 20.01.2020 in W.P.Nos.37776 of 2015 & 3777 of 2015 I have already held that the benefit of Notification Number in G.O.M.S.No.79/CT & R/B2 at Serial No.1, dated 23.03.2007 and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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