9911796707
TMI Blog2022 (8) TMI 1558X X X X Extracts X X X X X X X X Extracts X X X X ..... er issued to the petitioner and also completed the work. The respondents have also issued the performance certificate to the petitioner. 3. It is the specific case of the petitioner that during the interregnum, the Goods and Service Tax Act, 2017 came into force with effect from 01.07.2017. At the time, when the agreement was signed, 2% VAT was payable under the provisions of the Tamil Nadu Value Added Tax, 2006. However, on account of implementation of VAT, the tax components had increased to 12%. The petitioner has also absorbed the tax and paid the amount to the Central Government and the State Government under the respective GST enactments of 2017. 4. It is the further case of the petitioner that in respect of two contracts dated 15.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etition filed by few other contractors before this Court in W.P.Nos.13357, 13359, 13361, 13363, 13364 and 13365 of 2020 vide order dated 17.09.2021, an interim order came to be passed and directed the respondents to report compliance. 7. It is submitted that the learned Single Judge of this Court by the aforesaid order dated 17.09.2021 directed the Commissioner, The Greater Chennai Corporation/1st respondent herein to constitute a committee to gothrough the claim made by the petitioners therein and the materials that were submitted and to substantiate the claim and report was to be submitted before the 1st respondent. It is further submitted that the said order has been challenged before the Hon'ble Supreme Court and the issue is now p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017, it is supply. Section 64A of the Sale of Goods Act, 1930 specifically deals with the situation in hand. It reads as under:- "64A. In contracts of sale, amount of increased or deceased to tax to be added or deducted:- (1) Unless a different intention appears from the terms of the contract, in the event of any tax of the nature described in sub-section (2) being imposed, increased, decreased or remitted in respect of any goods after the making of any contract for the sale or purchase of such goods without stipulations as to the payment of tax where tax was not chargeable at the time of the making of the contract, or for the sale or purchase of such good tax- paid where tax was chargeable at that time.- (a) if such imposition or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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