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TMI Blog2013 (6) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... of the petitioner in rushing to this Court by filing this Writ Petition, challenging the order of the original authority, without even availing of the statutory remedy of appeal before the appellate authority, cannot be sustained. - matter to be placed before the appellant authority - writ petition dismissed. - W.P.No.8553 of 2013 & M.P.No.1 of 2013 - - - Dated:- 2-4-2013 - V. Dhanapalan,JJ. For the Petitioner : Mr. V. Srikanth For the Respondents : Mr. S. Kanmani Annamalai ORDER By consent of the learned counsel appearing for the parties, the Writ Petition itself is taken up for disposal at the stage of admission. 2. Heard Mr.V.Srikanth, learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Governmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the State of Tamil Nadu, then the local rate of tax is 4%. The rate of tax applicable to the goods falling under Part-B of the First Schedule during the Assessment Year 2010-11, is 4%. If the goods were sold to buyers outside the State of Tamil Nadu against 'C' Form Declarations, then the rate of Central Sales Tax is 2% as per Section 8(1) of the CST Act. If the inter-State sales are not covered by Declaration Forms, then as per Section 8(2) of the CST Act, the local rate of tax, i.e. the tax leviable under the TNVAT Act has to be adopted. In other words, the tax payable under the TNVAT Act and the CST Act is one and the same, namely 4%, provided the inter-State sales are not covered by 'C' Form Declarations, and hence, in respect of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d paid tax at 12.5%. (g) The said order of assessment, dated 5.3.2013 passed by the second respondent, is challenged by the petitioner on the ground that the same is violative of the principles of natural justice and passed without jurisdiction and it is contrary to Section 8(2) of the CST Act read with Entries 67-A and 89 of Part-B of the First Schedule under the TNVAT Act, without even issuing show cause notice and without applying the ruling of the first respondent in the order dated 23.7.2012, and hence, the impugned order is invalid and illegal. 5. On the above background of pleadings, learned counsel for the petitioner consistently pleaded that levying higher rate of tax to the declared turnover, is contrary to the provisions of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covered by Form 'C' Declarations, amounting to Rs.4,01,74,464/-, the second respondent levied tax at 12.5% on the ground that the petitioner-dealer itself reported and paid tax @ 12.5%. It is the grievance of the petitioner that the second respondent has not issued any show cause notice before proposing to levy tax at 12.5% and hence, the impugned assessment order is contrary to the provisions of the CST/TNVAT Acts, namely under Section 8(2) of the CST Act read with Entries 67-A and 89 of Part-B of the First Schedule under the TNVAT Act and also under Section 48-A of the TNVAT Act. The levy of tax @ 12.5% instead of 4% is without jurisdiction, and therefore, the petitioner claims that the impugned assessment order has to be interfered with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made a plea that the petitioner may be permitted to file an appeal before the appellate authority, as against the impugned order, within a period of two weeks from today. Accordingly, the petitioner shall file appeal within a period of two weeks from today, before the appellate authority, as against the impugned order, dated 5.3.2013. It is open for the petitioner to agitate before the appellate authority, in respect of all the grounds raised in this Writ Petition. If such an appeal is preferred, the appellate authority shall consider the same in accordance with law, after affording an opportunity of hearing to them and dispose of the said appeal by passing appropriate orders, on merits, within a period of four weeks from the date of filing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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