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TMI Blog2020 (2) TMI 1248X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 48 A of the Tamil Nadu VAT Act, 2006, the issue relating to availability of benefit of G.O.Ms.No.79 CT R (B2) Dept. dated 23.3.2007 as amended by the of G.O.Ms.No.78 CT R (B2) Dept. dated 11.7.2011 would require reconsideration by the respondent. The issue relating valuation is answered in favour of the Petitioner. Thus, the demand of tax on Trade Discount in the impugned orders are quashed to that extent - As far as the issue relating to rate of tax is concerned, the same is remitted back to the respondent to pass fresh order in the light of the clarification issued by the Authority for Clarification and Advance Ruling vide its order dated 25.10.2016. Petition disposed off. - W.P.Nos.37063 to 37068 of 2015 And M.P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ealers have not proved with documentary evidences that the used cars sold by them had already suffered VAT with connected purchase bills as the notification forbids the selling dealer in availing the VAT already paid as ITC. The dealers should have proved that the used cars were already subjected to VAT as new cars. Since the sellers are required to forego the VAT paid. In the circumstances, the dealers are not eligible to pay the reduced rate of tax on value addition as per the notification. This notification enables the dealers to enjoy the benefit of reduced rate with a condition that they should not claim and avail the ITC on their purchases. Therefore the dealers are not eligible to pay tax on their sales of used cars at the reduc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ince they did not claim ITC on these purchases they did not report in Annexure-I to the monthly returns. After the introduction of the TNVAT Act 2006, the monthly return is the primary and most important document for the purpose of making self-assessment. In Annexure-I and I-A all the local purchases and interstate purchases need to be reported. Merely because no ITC claimed the dealers cannot suppress a part of the purchases turnover in the returns. The dealers have contended that the purchases were meant for free supply to their customers during the warranty period. But they failed to prove beyond doubt with records that the these spares were used for replacement only and not sold for a price. Thus the objection also fails and i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification dated 25.10.2016 of the Authority for Clarification and Advance Ruling issued under Section 48 A of the Tamil Nadu VAT Act, 2006, the issue relating to availability of benefit of G.O.Ms.No.79 CT R (B2) Dept. dated 23.3.2007 as amended by the of G.O.Ms.No.78 CT R (B2) Dept. dated 11.7.2011 would require reconsideration by the respondent. 7. In the light of the above discussion, the following orders are passed: i) the issue relating valuation is answered in favour of the Petitioner. Thus, the demand of tax on Trade Discount in the impugned orders are quashed to that extent. ii) As far as the issue relating to rate of tax is concerned, the same is remitted back to the respondent to pass fresh order in the light of the cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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