9911796707
TMI Blog2022 (8) TMI 1558X X X X Extracts X X X X X X X X Extracts X X X X ..... visions of the Tamil Nadu Value Added Tax, 2006. The nature of work carried out by the petitioner appears to be a work contract within the meaning of the Tamil Nadu Value Added Tax, 2006 as it stood then. Now under the provisions of the respective GST enactments of 2017, it is supply. This writ petition is disposed off by directing the respondents to consider and pass orders on the petitioner's representation dated 16.01.2018, 07.01.2019, 06.01.2020, 25.01.2022 and in the light of the provisions of the respective GST enactments of 2017 and after considering the requirement of G.O.Ms.No.296, Finance (Salaries) Department dated 09.10.2017 and in the light of the Section 64A of the Sale of Goods Act, 1930. - THE HON'BLE MR.JUSTICE C. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entitled for price adjustment in terms of clause 44 and 45 of the said agreements. 5. It is submitted that the petitioner has been sending repeated reminders. However, these reminders have not been considered. The petitioner has also placed reliance of G.O.Ms.No.296 Finance (Salaries) Department dated 09.10.2017. In this connection a reference is made to para 10(b) of the said G.O.Ms.296 Finance (Salaries) Department which reads as under:- 10(b).In case, the break up of taxes was not obtained or furnished in the bid document, the supplier may be asked to furnish break up of the taxes within the contracted amount, giving details and explanations and based on this estimate of total subsumed tax shall be arrived. For instance, if for the cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... :- 43.1. The rates quoted by the Contractor shall be deemed to be inclusive of the VAT, Sales and other taxes that the contractor will have to pay for the performance of this Contract. The Employer will perform such duties in regard to the deduction of such taxes at source (TDS) as per applicable law. 43.2. The project manager shall adjust the Contract Price if taxes, duties, and other levies are changed between the date 28 days before the submission of bids for the Contract and the date of the last completion certificate. The adjustment shall be the change in the amount of tax payable by the Contractor, provided such changes are not already reflected in the Contract Price. 10. The fact of the matter is that the agreements were signed at th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so takes effect that the decreased tax only, or no tax, as the case may be, is paid or is payable, the buyer made deduct so much from the contract price as will be equivalent to the decrease of tax or remitted tax, and he shall not be liable to pay, or be sued for, or in respect of, such deduction. (2) The provisions of sub-section (1) apply to the following taxes, namely:- (a) any duty of customs or excise on goods. (b) any tax on the sale or purchase of goods. 11. Under these circumstances, I am inclined to dispose this writ petition by directing the respondents to consider and pass orders on the petitioner's representation dated 16.01.2018, 07.01.2019, 06.01.2020, 25.01.2022 and in the light of the provisions of the respective GST en ..... X X X X Extracts X X X X X X X X Extracts X X X X
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