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TMI Blog2010 (1) TMI 1148X X X X Extracts X X X X X X X X Extracts X X X X ..... liability under the TNGST Act is reduced to the extent of tax paid under the Entry Tax Act. - W.A. Nos. 546, W.A. Nos. 547, W.A. Nos. 548 of 2006 - - - Dated:- 20-1-2010 - MURUGESAN D. AND JANARTHANA RAJA P.P.S. JJ. Haja Naziruddin, Special Government Pleader (T), for the appellant Mrs. R. Hemalatha for the respondent JUDGMENT In all these appeals, a common question is involved as to whether an assessee would be entitled to the adjustment of tax while they pay the sales tax under the provisions of the Tamil Nadu General Sales Tax Act, 1959, to the extent of tax paid under the provisions of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 or not? The respondent-assessee is a dealer in automob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s [2004] 134 STC 272 (Mad). Aggrieved by the above order, the present appeals have been preferred by the Revenue. Mr. Haja Naziruddin, learned Special Government Pleader (Taxes), appearing for the appellant-revenue would submit that the Division Bench had rendered the judgment on the facts and circumstances of that case, where it was admitted by the assessing officer as to the availability of the excess amount of entry tax and that the only challenge was that there was no provision for refund of the excess tax paid. The said Division Bench judgment was considered by a learned single judge of this court in Khivraj Motors Limited v. Assistant Commissioner (CT), Fast Track Assessment Circle III, Chennai [2005] 139 STC 233 (Mad) and had obse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as may be fixed by the Government, by notification, on the purchase value of the motor vehicles: Provided that in respect of any motor vehicle which was registered in any Union Territory or any other State under the law relating to motor vehicle: (a) before the September 10, 1996, no tax shall be levied and collected, if the owner of such vehicle applies for the assignment of a new registration mark in this State after a period of fifteen months from the date of its registration; (b) on or after September 10, 1996, no tax shall be levied and collected, if the owner of such vehicle applies for the assignment of a new registration mark in this State after a period of eighteen months from the date of its registration. Explanation: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod: Provided that, the assessing authority shall first apply such excess towards the recovery of any amount due in respect of which a notice under sub-section (4) of section 10 has been issued, and shall then refund the balance, if any. Section 3 of the Entry Tax Act relates to the levy of tax. There is no dispute that the rate of entry tax is 13 per cent on the purchase value whenever the automobiles enter into the State from other States after the same are brought by the assessee for sale. Section 4 relates to the reduction in tax liability. Sub-section (1) provides that where an importer of a motor vehicle liable to pay tax under the Act, being a dealer in motor vehicles, becomes liable to pay tax under the TNGST Act by virtue of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d a sum of ₹ 81,80,269 by way of entry tax at the rate of 13 per cent on the purchase value of the automobiles. Correspondingly, they have paid sales tax in a sum of ₹ 51,61,667 and ₹ 25,34,722 at the rate of 11 per cent and 12 per cent totalling ₹ 76,96,389. The excess collection of entry tax comes to ₹ 4,83,880 and to this extent, the assessee is entitled to the refund of ₹ 4,83,880 as prayed for in the writ petition. In W. A. No. 548 of 2006 relating to the assessment year 2000-01, the assessee had paid a sum of ₹ 1,31,13,532 by way of entry tax at the rate of 13 per cent on the purchase value of the automobiles. Correspondingly, they have paid sales tax in a sum of ₹ 1,23,04,721 at the rat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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