9911796707
TMI Blog2017 (11) TMI 746X X X X Extracts X X X X X X X X Extracts X X X X ..... 5% on tax (totally at 4.2%) by way of adjustment under Section 4 (1) of the Tamil Nadu Tax on Entry of Motor Vehicles into the Local Areas Act 1990. Without resorting to such procedure, penalizing the petitioner is incorrect and not sustainable. Petition allowed - decided in favor of petitioner. - W.P.No.35911 of 2007 and M.P.No. 1 of 2007 - - - Dated:- 20-10-2017 - T. S. Sivagnanam, J. For the Petitioner : Mr . P. Rajkumar For the Respondent : Mr. S .KanmaniAnnamalai ORDER Heard Mr.P.Rajkumar, learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing on behalf of the respondent and perused the materials placed on record including the parawise instructions given b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacturer to their branch in the State of Tamil Nadu, that they are required to pay Entry Tax @ 6% under the Provisions of the Tamil Nadu Tax on Entry of Motor Vehicles into the Local Areas Act 1990. The petitioner's case is that they are required to pay tax @ 4% within the State of Tamil Nadu being the first purchaser from the M M Ltd., and this 4% was contained in the 6% which was collected by the M M Ltd. from the petitioner. 5. Therefore, the petitioner would state that by no stretch of imagination they can be treated as first seller within the State of Tamil Nadu. The petitioner filed its returns and the accounts were called for and checked and on verification of the invoices the Assessing Officer noticed that there was an e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tified that in respect of the Assessment Year 2005-06 and the period ending 31.12.2006, the Entry Tax collected from the petitioner have been paid towards Sales at 4% and surcharge at 5% as tax, totally at 4.2% on their sales of tractors till 31.12.2006 by way of adjustment of the Entry Tax paid to the department as provided under Section 4(1) of the Tamil Nadu Tax on Entry of Motor Vehicles into the Local Areas Act 1990. In spite of having produced the letter before the Assessing Officer, the assessment has been completed, rejecting the petitioner's contention. 10. In my considered view the presumption arrived by the Assessing Officer to treat the petitioner as the first seller of the tractor inside the State is mis-conceived. The d ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
