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2018 (8) TMI 938 - HC - VAT and Sales TaxPrayer to withdraw petition - transfer of property in goods involved in the execution of works contracts - the processes of dyeing and printing of cloth - Held that - Apex court in the case of TVL. SSM Processing Mills 2014 (8) TMI 1150 - SUPREME COURT OF INDIA has permitted the appellant therein to withdraw the SLP and granted permission to raise other additional queries before the appropriate forum - Thus granting liberty SLP has been dismissed as withdrawn. On the specific question as to whether it is open to the respondent herein to raise questions of law in the revision petition filed by the State answer of Mr.K.Venkatasubramaniam learned counsel for the respondent was in the negative. However learned counsel for the respondent submitted that in the absence of any notice issued by the assessing officer dealer was not in a position to raise the issue before the assessing officer and thus substantial questions of law now raised captioned as counter requires to be considered by this Court. Tax Case (Revision) is allowed. Substantial questions of law are answered in favour of the State.
Issues:
1. Upholding the exigibility of tax based on previous court orders. 2. Interpretation of provisions of the Tamil Nadu General Sales Tax Act regarding the transfer of property in works contracts. 3. Applicability of Sec.3B(2)(a) to (e) of the TNGST Act 1959 in determining taxable turnover. 4. Consideration of substantial questions of law based on observations in SLP (C) Nos.10166 - 10168 of 2014. 5. Permission to raise additional queries before the appropriate forum. 6. Failure to raise queries before the appropriate forum leading to dismissal of SLPs. 7. Decision based on previous judgments and orders. 8. Acknowledgment of assessment order passed following previous court orders. Analysis: 1. The judgment begins by noting the acceptance by the respondent's counsel of the Court's previous order upholding the tax exigibility. The respondent agrees to the proposition of law decided in a previous case, leading to the reproduction of the note stating the questions of law already decided by the Hon'ble Court in a Tax Case Revision. The Court had considered the issue of liability under Section 3-B of the Tamil Nadu General Sales Tax Act and confirmed the levy of tax, emphasizing the transfer of goods involved in works contracts. 2. The respondent raised substantial questions of law based on observations in SLP (C) Nos.10166 - 10168 of 2014, questioning the applicability of Sec.3B(2)(a) to (e) of the TNGST Act 1959 in determining taxable turnover. The Court considered the findings of the Appellate Authority regarding the transfer of chemicals in works contracts and the deduction allowable in the dyeing process. The judgment highlighted the binding nature of these findings on the respondent in the absence of materials to discredit them. 3. The Court discussed the dismissal of the SLPs and the respondent's failure to raise queries before the appropriate forum despite being granted liberty by the Supreme Court. The respondent's attempt to raise substantial questions of law in the Tax Case Revision was deemed impermissible due to the delay in raising queries and the failure to challenge subsequent assessments. 4. The decision was based on previous judgments and orders, with the Court setting aside the order of the Tamil Nadu Sales Tax Appellate Tribunal and allowing the Tax Case Revision. Substantial questions of law were answered in favor of the State, with no costs imposed. The respondent's counsel acknowledged the assessment order passed following the previous court orders, indicating compliance with the Court's directives.
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