2016 (8) TMI 1485

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..... iagarajan Additional Government Pleader ORDER Heard Mr. N. Inbarajan, learned counsel for the petitioner and Mrs.Vasudha Thiagarajan, learned Additional Government Pleader for the respondent. 2.The petitioner who is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (TNVAT Act) has filed this writ petition challenging the order of .....

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..... on is squarely covered by the decision of this Court in the case of Sara Leathers (cited supra). In the said batch of cases, the question was relating to disallowance of the claim of the petitioner therein in respect of refund of tax paid by the assessee at 12.5% as against 4% chargeable therein. This Court after considering the matter elaborately held as follows:- "In the circumstances, going b .....

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..... of tax is as per Section 18 of the Act and the same is only at the hands of a purchasing dealer of goods and not at the hands of the seller, who sells the capital goods, the acceptance of the stand of the Department would only amount to either ignoring Section 18 or cutting down the width of Section 18 of the Act, for that matter, even to overlook Section 19 of the Act ." 3.The learned Additiona .....

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