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TMI Blog2009 (2) TMI 782X X X X Extracts X X X X X X X X Extracts X X X X ..... under the later enactment if is less; which is the situation in the case of the petitioner. If the petitioner should have incurred a lesser liability, there was no possibility of the petitioner getting the concession to the extent of liability under the later enactment. Therefore not only the order passed by the authority restricting the concession to the extent of liability under the latter is in consonance with the statutory provisions but also the provisions by themselves do not suffer from any vice or arbitrariness, illegality or ultra vires the provisions of section 18. Thus no exception can be taken to the earlier order dated March 2, 2007 passed in form No. 270 and if it is so irrespective of the nature of order passed under s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 25 of 1957) hereinafter referred to as the said Act and were purchased during the preceding twelve months within the State from other dealers registered under the said Act for resale or use in manufacture as component part or raw materials or consumable other than as fuel as defined under the said Act at an amount equivalent to (a) the tax payable under section 5 or 5A or 6 of the said Act or (b) the tax payable under section 4 of the Act, whichever is lower. Concession to be provided in terms of section 18 was relegated to rule 166 by the statute itself and in terms of rule 166 the concession was confined to the amount of tax liability which was under the earlier Act or under the later Act whichever was less. It appears the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cisable and referable to section 90 of the Act, when only difficulty in implementing the provisions of the Act arises then alone such powers can be exercised, is erroneous and therefore it is deserved to be quashed. The submission of Sri S.V. Subramanyan is, that apart this very order being arbitrary, petitioner would like to question the validity of the provisions of rule 166 itself which restricts the concession to be given to a lesser of the liability under the two Acts to extend the benefit to the maximum tax which the petitioner must have incurred under the earlier Act. Notice had been issued to the respondents. The respondents are represented by the Government Pleader. The submission of Sri Shivoyogiswamy, appearing for the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X
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