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TMI Blog2020 (4) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... on 1 of Section 2 (33(vi), of Tamil Nadu Value Added Tax Act, 2006, which stands repealed. This exercise at this juncture would be only academic in nature. If and when action is taken against the petitioner, it is also open to the petitioner to take appropriate steps in accordance with law. Petition dismissed. - W.P.No.22043 of 2019, WMP.Nos.21309 & 21311 of 2019 - - - Dated:- 30-7-2019 - Mr. Justice S. Manikumar And Mr. Justice Subramonium Prasad For the Petitioner : Mr.M.Dinesh For the Respondents : Ms.G.Dhana Madhuri, Govt. Advocate (Taxes) for R1 to R3 ORDER SUBRAMONIUM PRASAD, J. Petitioner, a registered club under the Societies Registration Act has filed the instant writ petition for an appropriate Writ/Order or direction for declaring that the definition of dealer in Section 2(15)(ix) and explanation 1 of Section 2 (33(vi)) of Tamil Nadu Value Added Tax Act 2006 are void, unconstitutional and unenforceable. 2. It is stated that the object of the club is to look after the welfare of the members, by organizing various indoor and out door games and providing refreshment to the members. The club also provides liquor to its members and for this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or service is for cash, deferred payment or other valuable consideration. Section 2(33)(vi) :- a supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating) where such supply or service is for cash, deferred payment or other valuable consideration, and such transfer, delivery or supply of any goods shall be deemed to be a sale of those goods by the person making the transfer, delivery or supply and a purchase of those goods by the person to whom such transfer, delivery or supply is made; Explanation I:-The transfer of property involved in the supply or distribution of goods by a society (including a co-operative society), club. firm or any association to its members. for cash, or for deferred payment or other valuable consideration, whether or not in the course of business, shall be deemed to be a sale for the purposes of this Act. 4. The petitioner states that the Commissioner of Prohibition Excise Department, Chepauk, Chennai has issued licence vide proceedings dated 07.06.2019, which reads as under:- PROCEEDINGS OF THE COMMISSIONER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He has therefore recommended for the grant of FL.2 licence to the Secretary, Tvl. Chennimalai Nanbargal Manamakil Nala Sangam, S.F.No.154, 6/6, Erode. Road, Kurukku Street-4, Perundurai, Erode District. 4. The request of the applicant has been examined in detail. The above club Secretary has remitted a sum of ₹ 50,000/- (Rupees Fifty thousand only) vide Challan Nos.194 195, dated.28.05.2019 at State Bank of India, Treasury Branch, Chennai - 1, towards security deposit. The Licence bearing No.05/2019-2020 valid upto 31.03.2020 with at a time possessional limit of 2000 units only (Two Thousand Units Only) is granted and issued to the Secretary, Tvl. Chennimalai Nanbargal Manamakil Nala Sangam, S.F.No.154, 6/6, Erode Road, Kurukku Street-4, .Perundurai, Erode District , subject to the condition that the licensee should pay the difference in privilege fee, if any demanded in future. 5. As per rule 18 of Tamil Nadu Liquor (Licence and permit) Rules 1981, the licence granted shall be valid for the financial year beginning from the 1st of April or date of issue of the licence and ending with the 31s March. 6. The licensee has to strictly follow the rule 21 of the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 2017 and the Integrated Goods and Services Tax Act,2017, the Tamil Nadu Value Added Tax 2006, has been repealed. Section 174 of the Central Goods and Service Tax Act, is the repeal and saving clause. Section 174, reads as under:- 174. (1) Save as otherwise provided in this Act, on and from the date of commencement of this Act, the Central Excise Act, 1944 (except as respects goods included in entry 84 of the Union List of the Seventh Schedule to the Constitution), the Medicinal and Toilet Preparations (Excise Duties) Act, 1955, the Additional Duties of Excise (Goods of Special Importance) Act, 1957, the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978, and the Central Excise Tariff Act, 1985 (hereafter referred to as the repealed Acts) are hereby repealed. (2) The repeal of the said Acts and the amendment of the Finance Act, 1994 (hereafter referred to as such amendment or amended Act , as the case may be) to the extent mentioned in the sub-section (1) or section 173 shall not- (a) revive anything not in force or existing at the time of such amendment or repeal; or (b) affect the previous operation of the amended Act or repealed Acts a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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