9911796707
TMI Blog2006 (11) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... ished Form XVII declaration as per Section 3(3) of the Act is liable to pay the differential rate of tax or the purchaser who has purchased the goods by issue of Form XVII declaration under the Tamil Nadu General Sales Tax Act, 1959(herein after referred to as Act). 2. The petitioner firm is a registered dealer on the files of the respondent herein. They are carrying on the business of buying an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2005. Accordingly, the petitioner has also made representation, but it is culminated in the proceedings dated 16.11.2005 in which the respondent has confirmed his proposal by holding that the petitioner is not eligible to effect sales against Form XVII declaration and thereupon, directed the petitioner to pay the differencial rate of tax under the proviso to Section 3(3)(b) of the Act. 4. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rdance with the provisions contemplated to levy and recover the differential rate of tax from the seller. In the absence of any other provision under the Act, the respondent has no jurisdiction to levy and recover the differential rate of tax from the petitioner, by the impugned proceedings, dated 16.11.2005. 5. The learned counsel for the petitioner has strenuously contended that the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order passed by the learned single Judge and the same is hereby set aside. The writ petition as well as the writ appeal stands allowed with no order as to costs. Consequentloy, M.P.No.1 of 2006 is closed." 6. The learned counsel has also relied upon an unreported judgment of the first Bench of this Court made in W.A.No.994 of 2006, dated 10.8.2006, wherein it is held as follows: "10. In th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imilar to the judgments cited supra, the respondent's decision holding that the petitioner is not eligible to effect the sales against Form XVII declaration and thereupon directed the petitioner to pay the differencial rate of tax under the proviso to Section 3(3)(b) of the Act, is unsustainable. Therefore, in my considered opinion, in view of the facts and circumstances and the question involved ..... X X X X Extracts X X X X X X X X Extracts X X X X
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