2021 (4) TMI 511

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..... . Be that as it may, it appears that in the impugned order, atleast a portion of the amount that represents the petitioner's income amenable to income tax, has been included for the purpose of computing the petitioner's turnover under TNVAT Act. That apart, another defect pointed out by the assessing authority rests on mismatch. However, the procedure laid down in J.K.M.Graphics Soluti .....

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..... itioner offered his objections. Thereafter, the impugned order came to be passed levying tax and penalty. Challenging the same, this writ petition came to be filed. 3.The respondent has filed a detailed counter affidavit and the learned Government Advocate took me through the same and wanted this Court to sustain the impugned order. 4.I carefully considered the rival contentions and went thr .....

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..... ioner was paid the charges. According to the petitioner, the said amount of charges would represent the petitioner's income and that it would not fall within the purview of TNVAT Act. In fact, for the charges paid to the petitioner, TDS had also been effected. The petitioner had filed additional type set of papers, in which, the materials to this effect has been enclosed. 7.The petitioner w .....

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