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TMI Blog2019 (11) TMI 374X X X X Extracts X X X X X X X X Extracts X X X X ..... d Tax Act, 2006 (for brevity "TNVAT Act") provides for levy of Value Added Tax (for brevity "VAT") and under that provision, VAT is leviable on the goods mentioned in the First Schedule to the enactment at the rate mentioned therein. Motor vehicles during the relevant period were taxable at the rate of 14.5% at the point of first sale in the State. The Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990, is a separate enactment and under Section 3 of the said Act, charge of entry tax is provided for the motor vehicles, which entered into the local areas of the State. Section 4 of the Entry Tax Act, provides for reduction in tax liability. Section 4 of the Entry Tax Act, is for the purpose to compensate the State from the lo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e month of purchase or within a short duration. The submission at the time of audit was that there was no loss of revenue, since one tax in this case viz., VAT was duly discharged. Until the year 2015-2016, purchases were made from M/s.Isuzu, from its assembling unit in Tamil Nadu on payment of TNVAT in 2016, since the assembling unit was moved to Andhra Pradesh, on a figure vehicles, entry tax was not paid by oversight. The Assessing Officer issued a notice of proposal dated 20.11.2017, and the petitioner filed their reply dated 11.12.2017 stating that in respect of 141 vehicles purchased from M/s.Isuzu Motors India Private Limited, the petitioner had not paid the entry tax, however, they had, in fact, paid the VAT. It is also contended by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... puty Commercial Tax Officer (DG-CTO) Kumbakonam and another, reported in (2003) 131 STC 73 (Mad), in favour of the Assessee. He further submitted that the said decision is also affirmed by the Division Bench of this Court in W.A.Nos.1034 and 1035 of 2009 dated 28.09.2010. Therefore, he submitted that the Assessing Officer is not justified in demanding the payment of entry tax without making adjustments from and out of the tax already paid by the petitioner under the TNVAT Act. 5. The learned Special Government Pleader, on the other hand, submitted that since the total number of vehicles involved in this case is 141, the Assessing Officer has to make correlation exercise to find out as to whether the VAT has been paid for all the vehicles a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven adjustment of the amount towards the entry tax liability out of the amount already paid by the petitioner under VAT. There is no dispute to the fact that the VAT liability is 14.5% and the entry tax liability is 12.5%. The question as to whether the adjustment can be made even though such entry tax was not paid, has already been considered by this Court in Kasi and Sethu case, wherein the learned Single Judge after allowing the writ petition and quashing the impugned proceedings therein, granted liberty to the first respondent therein to set off the general sales tax already paid by the petitioner as against the entry tax payable for the vehicles concerned and to issue appropriate orders. It is seen that the said decision was followed i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Government or by another law officer cannot be the basis for taking up the issue once again so as to get an interpretation as per their opinion. 4. In view of the above, the writ appeals are not maintainable and they are, accordingly, dismissed. No costs. Connected M.P. is closed." 8. Therefore, it is evident from the above findings of the Division Bench that the findings rendered in Kasi and Sethu case, is affirmed by the Division Bench of this Court though in another case, where the issue is one and the same. Therefore, this Court is of the view that by applying Kasi and Sethu case, the Assessing Officer has to make adjustment towards the liability of the entry tax at the rate out of the amount already paid by the petitioner towa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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