9911796707
TMI Blog2015 (4) TMI 1001X X X X Extracts X X X X X X X X Extracts X X X X ..... isallow the benefit of payment of tax at compounded rates under Section 6(1) of the Tamil Nadu Value Added Tax, 2006 (hereinafter referred to as "the TNVAT Act"] on the ground that the petitioner had effected inter-state purchases during the assessment year 2009-2010. 3.2 For the sake of convenience, Section 6(1) and 6(2) of the TNVAT Act are extracted below:- "6.Payment of tax at compounded rates by works contractor:-(1)Notwithstanding anything contained in this Act, every dealer, [other than the dealer who purchases goods from outside the State or imports goods from outside the country] may, at his option, instead of paying tax in accordance with Section 5, pay, on the total value of the works contract executed by him in a year, tax cal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls of sources of purchases to the tune of nearly Rs. 2 crores reflected in the Balance Sheet and thereafter the respondent has passed the assessment order confirming the proposals to deny the benefit of payment of tax at compounded rates to the petitioner. Aggrieved against the said order, the petitioner is before this Court. 4. According to the learned counsel for the petitioner, levy of tax on the purchase turnover of nearly Rs. 2 crores is bad in law. Further, according to him Section 5 of the TNVAT Act, deals with levy of tax on transfer of goods involved in works contract and that under Section 6(1) of the TNVAT Act, every dealer engaged in the execution of works contract may at his option instead of paying tax under Section 5 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eded to levy tax on the purchase turnover without there being a proposal for the same in the show cause notice. 6. According to the learned counsel for the petitioner, the further case of the petitioner is that the respondent has rejected the purchase details furnished by the petitioner for the reason that the same is not signed by the authorized person. That apart, according to the learned counsel for the petitioner, when the respondent has accepted the contention of the petitioner, confirming the proposal on a new reasoning which was not there in the original notice is in violation of principles of natural justice and hence the impugned order has got to be set aside on this sole ground. 7. The learned Additional Government Pleader ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
