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TMI Blog2017 (10) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... for sale within the State of Tamil Nadu is correct or not. For this purpose, this Court directed the Joint Commissioner (CT), Enforcement, Coimbatore, to submit a report. Upon due verification, a report has been submitted, which clearly states that the imported equipment is used by the petitioner in their hospital. This goes to show that the import has been effected by the petitioner using the import licence granted in their favour and the goods are put to use in their hospital. Thus, there is no grounds to treat the transaction as a sale within the State of Tamil Nadu - petition allowed - decided in favor of petitioner. - W. P. No. 17807 of 2017 & W. M. P. No. 19316 of 2017 - - - Dated:- 5-10-2017 - T. S. Sivagnanam, J. For the Pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is a legitimate import made by the hospital not only levied tax, but also compounding fee being two times of the one time tax. The petitioner challenges the impugned order on the ground that it is a sheer harassment meted out to them and the procedure adopted by the second respondent is wholly untenable and it is per se violative of the circular issued by the Commissioner, dated 03.02.2014. The petitioner had placed the import order on the foreign supplier by using their import export code and the import was for their own use. Since the petitioner is not carrying on any commercial business within the State of Tamil Nadu, they are not required to take any registration under the provisions of the Tamil Nave Value Added Tax Act, 2006, (TNVA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sale within the State of Tamil Nadu. If the imported equipment was used by the petitioner in the hospital, then obviously, the petitioner cannot be termed as a dealer and the question of insisting on a registration under the TNVAT Act or CST Act does not arise. Thus, to ascertain the factual position, a direction was issued to the Joint Commissioner (Enforcement), Commercial Taxes Department, Coimbatore to cause an inspection of the petitioner's hospital to ascertain as to whether the imported equipment is being used by them in their hospital and submit a report to this Court through the first respondent. It was ordered that on receipt of the report, the Court will consider as to what is the nature of the relief that can be granted in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner and Mr.K.Venkatesh, learned Government Advocate appearing for the respondents and Mr.G.Vedanayagam, Commercial Tax Officer, Air Cargo, Chennai. 7. As mentioned above, the reason for issuing a detention notice in respect of the imported equipment is owing to a suspicion, which had arisen in the minds of the second respondent stating that the imported goods are meant for sale within the State of Tamil Nadu. Therefore, the second respondent opined that the petitioner should have a valid registration as a dealer under the TNVAT Act and CST Act and in the absence of such registration proposed to treat the import transaction as a sale within the State and imposed tax at 14.5% and levied compounding fee at the rate of two times the one ..... X X X X Extracts X X X X X X X X Extracts X X X X
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