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TMI Blog2021 (7) TMI 1054X X X X Extracts X X X X X X X X Extracts X X X X ..... of the petitioner mainly contended that the amendment was effected by way of rectification of an anomaly and therefore, it cannot be construed as a new policy. Thus, the benefit of Input Tax Credit granted pursuant to the amendment is to be extended so as to cover the transactions took place prior to the insertion of the amendment. 4.The learned Senior Counsel contended that the issue involved in this writ petition was already dealt with elaborately by the Madurai Bench of this Court in a batch of Writ Petitions led by W.P.(MD).No.15103 of 2015 and the order was pronounced on 30.08.2019. Further, the respondent Department has also not preferred any further appeal challenging the said order and therefore, the order became final and the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods of the description referred to in sub-section (3), shall be liable to pay tax under this Act, which shall be three percent, of his turnover or at the rate applicable to the sale or purchase of such goods inside the appropriate State under the sales tax law of that State, whichever is lower: Provided that the Central Government may, by notification in the Official Gazette, reduce the rate of tax under this subsection. (2) The tax payable by any dealer on his turnover in so far as the turnover or any part thereof relates to the sale of goods in the course of inter-State trade or commerce not falling within subsection (1), shall be at the rate applicable to the sale or purchase of such goods inside the appropriate State under the sales ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n anamoly in 2015 by way of the amendment in question, bringing transactions under Section 8(2) also within the beneficial sweep of 19(2)(v).
21. Since the substitution in the present case only seeks to set right an anomaly it necessarily has to be effective from the date of inception of the Act itself, retrospectively.
22. These Writ Petitions are allowed and the issue framed for resolution is answered in favour of the petitioners. No costs. Connected Miscellaneous Petitions are closed."
6.In view of the ratio laid down in the decision cited supra, the impugned order in this writ petition is quashed and the writ petition is allowed. No costs. Consequently, connected Miscellaneous Petition is closed. X X X X Extracts X X X X X X X X Extracts X X X X
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