9911796707
TMI Blog2020 (4) TMI 375X X X X Extracts X X X X X X X X Extracts X X X X ..... -15 is pending consideration before the said Tribunal and the petitioner had already deposited 25% of the disputed tax. Having regard to the Advance Rulings issued by the competent authority under Section 67 of the said Act, and since based on the Advance Rulings of the respondents, petitioner did not to collect tax at 5% on the photo albums being sold by petitioner from 2005-06 onwards, the ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner before the Telangana Value Added Tax Appellate Tribunal. 2. It is the contention of the learned counsel for petitioner that petitioner, who is a dealer in photo albums, has been selling the same collecting 5% VAT from 2005-06 onwards; that certain Advance Rulings have been issued by the competent authority under Section 66 of the Telangana Value Added Tax Act, 2005 in the case of pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and said appeal was numbered as T.A.148/2019 after petitioner deposited 25% of the disputed tax as pre-deposit, but in the said application for stay filed by petitioner with the 1st respondent, he had imposed onerous condition on the petitioner to pay 50% of the disputed tax by the impugned order. 5. According to the petitioner, the said action of the 1st respondent is illegal, arbitrary and v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the action of the 1st respondent in compelling the petitioner to pay 50% of the disputed tax and now proposing at 14.5% VAT on the sales appears to be arbitrary and illegal. 9. Accordingly, the Writ Petition is disposed of; the order dt.23-12-2019 in ACO No.523/2019 of the 1st respondent is set aside; and it is directed that pending disposal of the appeal by the Telangana Value Added Tax Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
