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TMI Blog2015 (11) TMI 1632X X X X Extracts X X X X X X X X Extracts X X X X ..... itted to operate the respective bank accounts and their entire arrears as demanded by the impugned orders may be directed to be paid in eight equated monthly instalments commencing from 16.11.2015 - petition allowed - decided in favor of petitioner. - W.P.Nos.35559 to 35562 of 2015 and M.P.Nos.1 of 2015 - - - Dated:- 4-11-2015 - R. Mahadevan, J. AR. L. Sunderasan, Senior Counsel for M/s A. L. Ganthimathi for the petitioners. S. Manoharan Sundaram, Additional Government Pleader (Taxes), for the respondents. ORDER Heard the learned Senior counsel for the petitioners and the learned Additional Government Pleader (Taxes) for the respondents and with their consent, the main writ petitions are taken up for hearing. 2. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t by deducting the turnover of such goods on which the tax has been levied at the first point of sale, while for the purpose of levy of tax at the third point of sale, it shall be on the total turnover of that item. As such, at the third point of sale, tax at 14.5% was sought to be levied on the total turnover. Against the said imposition of demand of tax on the total turnover, writ petitions came to be filed before this Court seeking declaration declaring that amended Entry No.2 of the II Schedule and the Explanation to the said Entry of TNVAT Act, 2006 as amended and published in G.O.Ms.No.47 of Commercial Taxes and Registration (B1) dated 27.03.2012 as the levy of Sales Tax at the third stage of sales and also giving preferential treatme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he entire arrears of tax by bank attachment is arbitrary, illegal, unjust and unsustainable in law. Further, according to the learned Senior Counsel, the Division Bench of this Court has not attained finality and the matter is pending before the Hon'ble Supreme Court and hence demanding the entire amount and seeking to recover through bank attachment is arbitrary. He would further add that without prejudice to the contentions on the merits of the liability, the petitioners should be granted reasonable time to pay the said tax amount and the 1st respondent ought not to have resorted to coercive steps by attaching the bank account of the petitioners without giving such reasonable time. 5. At this juncture, the learned Senior counsel fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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