9911796707
TMI Blog2016 (4) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... was delivered by S. Vimala, J.) The Appellant/petitioner is a whole-sale dealer in cements and a registered dealer under the Tamil Nadu Value Added Tax Act as well as under the Central Sales Tax Act. The petitioner is an assessee on the file of the respondent. 2. In the Cement Industry, various types of incentives/discount are offered by the Companies to their dealers, with a purpose behind it, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it Petition was dismissed with a direction to file a Statutory Appeal. Challenging the dismissal, the Writ Appeal has been filed. 5. It is contended by the appellant that, in similar circumstances, when the order passed by the learned Single Judge order was challenged by other dealers in W.A.Nos.1038 to 1040 of 2015, this Court, by an order dated 05.08.2015, had allowed the Appeals and directed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etation of a circular issued by the Joint Commissioner and the circular is, on the scope of interpretation of Section 19(20) of the Tamil Nadu Value Added Tax 2006, there is no necessity for the appellant to invoke the remedy of statutory appeal and this Court should decide this issue in the Writ Appeal. 8. The constitutional validity of Section 19(20) of the TNVAT Act has already been upheld by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et aside. The matter is remitted back to the respondent. The respondent shall offer personal hearing to the appellant. While the personal hearing is offered, it is open to the appellant to produce the order copy passed in respect of M/s. Sree Laxmi Traders, and to claim the benefit. It is for the respondent to consider on the applicability of the order passed in respect of M/s. Sree Laxmi Traders. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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