2009 (10) TMI 861 - HC - VAT and Sales Tax

Summary

Issues:
1. Writ of certiorari to quash an order on value added tax.
2. Dispute over the rate of tax levied on printer cartridges.
3. Appeal to the appellate authority under the Tamil Nadu Value Added Tax Act, 2006.

Analysis:

1. The petitioner filed a writ petition seeking a writ of certiorari to challenge an order issued by the second respondent regarding the imposition of value added tax at 12.5 per cent on printer cartridges, ink cartridges, and toner cartridges. The petitioner, a dealer in computers and related accessories, argued that the tax rate was arbitrary and contrary to the provisions of the Tamil Nadu Value Added Tax Act, 2006. The court considered the submissions of both parties and observed that the petitioner could appeal against the impugned proceedings under section 52 of the Act.

2. The Special Government Pleader representing the respondents highlighted a similar matter pending before the Principal Bench of the Madras High Court, where an interim injunction was issued against levying a 12.5 per cent tax on comparable goods. The petitioner was advised to pursue an appeal to the appellate authority as per the provisions of the Act. The court directed the petitioner to file an appeal within one week from the date of the order and instructed the appellate authority to consider the interim order issued by the Principal Bench and make appropriate decisions regarding the tax rate on the goods sold by the petitioner.

3. The judgment emphasized that the appellate authority should review the impugned order comprehensively, considering both the interim injunction and other aspects, and issue decisions in accordance with the law. The writ petition was disposed of with the mentioned observations, allowing the petitioner to appeal and directing them to do so promptly. The court concluded by stating that no costs were to be incurred, and connected miscellaneous petitions were closed accordingly.