2018 (7) TMI 1265

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... T & Sales Tax
MR. T. S. SIVAGNANAM, J. For The Petitioner : Mr. N. Inbarajan For The Respondent : Mr. S. Kanmani Annamalai, AGP (Taxes) COMMON ORDER The petitioner in all the writ petitions, is a Registered Dealer on the file of the respondent under the provision of the Tamil Nadu General Sales Tax Act, 1959, is aggrieved by the assessment orders dated 29. 06. 2017 and 19. 07. 2010. 2. Ma .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... spondent has straightaway proceeded and passed the orders and issued demands based on the material received from the Central Excise Department. Therefore, the materials received from the Central Excise Department has been treated to be a source report based on which action under the Provisions of Tamil Nadu General Sales Tax Act has been initiated. Therefore, I find there is no error on the said a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . Secondly, the issues raised by the petitioner are all disputed questions of fact and the disputes are not a superficial dispute but serious disputes. Therefore, essentially the petitioner should be relegated to the appellate remedy available under the Act. 8. At the time when the writ petitions were entertained an order of interim stay was granted subject to condition that the petitioner should .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... appeal(s) is/are filed within the time permitted, the Appellate Authority shall entertain the appeal(s) without reference to the limitation and decide the same on merits and in accordance with law. As the petitioner has complied with the conditional interim order dated 20. 08. 2010 and paid 25% of the disputed tax for each of the assessment years, the Appellate Authority shall not insist for paym .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X