TMI Blog2021 (2) TMI 1037X X X X Extracts X X X X X X X X Extracts X X X X ..... peal in THE ASSISTANT COMMISSIONER (CT) CHENNAI VERSUS SRI. VINAYAGA AGENCIES [ 2020 (4) TMI 141 - MADRAS HIGH COURT ] has dismissed the writ appeal, holding that respondent are directed to allow the ITC in the hands of purchasing dealer under Section 19(1) of the Act. Appeal dismissed - decided against appellant. - W.A.No.15 of 2017 And C.M.P.No.222 of 2017 - - - Dated:- 4-2-2021 - THE H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon'ble Division Bench of this Court, by judgment dated 04.03.2020, has dismissed the writ appeal. The operative portion of the judgment reads as follows: 6. We have heard the learned counsel appearing for both sides. 7. We are satisfied that prior to amendment and substitution of proviso under Section 19(1) of the Act, with effect from 29.1.2016, the period in question before us, is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... over the tax paid by the Purchasing dealer. 8. In the present case, for non-deposit of due tax collected form the purchasing dealer M/s.Vinayaga Agencies, the Revenue is therefore free to hold enquiry against the selling dealer and collect the Revenue from the selling dealer, which money in the hands of selling dealer, is held in trust for the State by the selling dealer. It is not the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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