2017 (1) TMI 399

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..... - there will be a direction to the petitioner to pay 15% of the disputed tax within three weeks from the date of receipt of a copy of this order - petition allowed by way of remand. - W.P.No.35831 of 2016, W.M.P.No.30774 of 2016 - - - Dated:- 7-10-2016 - T.S.SIVAGNANAM, J. For Petitioner : Mr.T.Pramodkumar Chopda For Respondents : Mr.K.Venkatesh,G.A. ORDER Heard Mr.T.Pramodk .....

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..... tioner would contend that the petitioner has got an excellent case on merits. He would submit that proviso to Section 19(2) of the TNVAT Act will apply only to cases falling under Section 19(2)(v) of the TNVAT Act ad therefore, the said proviso will apply only when local tax suffered goods are purchased for the purpose of sale under Section 8(1) of the CST Act, 1956. Apart from that, the learned c .....

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..... rtunity of personal hearing to the petitioner and re-do the assessment in accordance with law. In the event, the petitioner fails to comply with the above condition, the benefit of this order will not enure to them and the writ petition shall stand automatically dismissed, leaving it open to the petitioner to work out their remedies under the provisions of the TNVAT Act/CST Act. In the event of co .....

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