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TMI Blog2018 (10) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... effect only from 18.06.2008. Even before the amendment the dealer has filed returns. Therefore, the impugned order cannot be sustained. However, as it is disputed by the respondent that the petitioner has not filed Form-I returns and he paid tax only at 0.5% by filing Form-K returns for the total taxable turnover, this Court is inclined to remit the matter back to the file of the respondent for fresh consideration - - W.P(MD)No.6471 of 2011 And M.P.(MD).No.1 of 2011 - - - Dated:- 11-9-2018 - Mrs. J. Nisha Banu J. For the Petitioner : Mr.S.Karunakar For the Respondent : Mr.D.Muruganandham, Additional Government Pleader ORDER The petitioner is an assessee under the Tamil Nadu Value Added Tax Act, 2006. For the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 50 lakhs and after duly intimating the same to the respondent, the petitioner filed Form-I returns from the month of December, 2007 onwards and paid tax. The said benefits was extended to small dealers with total turnover of ₹ 50 lakhs from 01.01.2007 onwards for the turnover relating to taxable goods, instead of the total turnover under Section 3(1-A) of the TNVAT Act. As per the subsequent amendment, every registered dealer under TNVAT Act whose turnover relating to taxable goods on crossing ₹ 50 lakhs, shall inform to the respondent in writing within 7 days from so reached. Such a dealer is liable to pay tax under Section 3(2) of the TNVAT Act on all his sales of ₹ 50 lakhs and above for which he can avail the claim of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turns by intimating the respondent, vide letter dated 03.01.2010 and paid tax. According to the respondent, the petitioner has paid tax for the assessment year 2007-08 for the entire sales turnover only by filing Form-K returns and as he has not intimated in writing the respondent about exceeding sales turnover within 7 days from the date on which such turn over has reached ₹ 50 lakhs, as per Section 3(4) of the TNVAT Act, he is liable to pay tax at 12.5% for the entire sales turnover. 6.Before amendment, Section 3(4) of the TNVAT Act reads as follows:- 3 (1)..... (4)Not withstanding anything contained in sub-section (2), but subject to the provisions of sub-section (1), every dealer, who effects second and subsequent sales of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... business, within thirty days from the date of commencement of the business; (ii) whose turnover is below rupees fifty lakhs during the previous year, on or before the 30th day of April of the year for which he exercise such option; (iii) for the year 2008-2009, within thirty days from the date of commencement of the Tamil Nadu Value Added Tax (Second Amendment) Ordinance, 2008; Provided that such dealer shall not collect, any amount by way of tax or purporting to be by way of tax: Provided further that such dealer shall not be entitled to Input Tax Credit on the goods purchased by him: Provided also that the dealer who purchased goods from such dealer shall not be entitled to Input Tax Credit on the goods purchased by him. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is inclined to remit the matter back to the file of the respondent for fresh consideration. 9. In view of the above, the impugned order, dated 07.10.2010, is set aside and the matter is remanded back to the file of the respondent. The respondent is directed to consider the case of the petitioner based on his objections and apply the relevant provision of section 3(4) of the Act prevailing before the date of 18.06.2008 and give an opportunity of personal hearing to the petitioner and then, pass orders afresh on merits and in accordance with law, within a period of twelve days from the date of receipt of a copy of this order. 10. This Writ Petition stands disposed of accordingly. No costs. Consequently, connected miscellaneous pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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