9911796707
TMI Blog2025 (1) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... ER, THE ASSISTANT COMMISSIONER OF CENTRAL GST AND CENTRAL EXCISE, DINDIGUL. [ 2023 (7) TMI 1532 - MADRAS HIGH COURT] , wherein, a direction was given to the Principal Secretary of Public Works Department to consider the case of the petitioners therein. This Writ Petition is disposed of by permitting the petitioner to approach the first to fourth respondents to reimburse the tax on account of increase in the rate of tax after implementation of GST, applying principle in Section 64A of the Sale of Goods Act, 1930. - THE HON'BLE MR.JUSTICE C.SARAVANAN For Petitioner: Mr. C.Mayilvahana Rajendran For R1 to R5: Mrs. S.Jeya Priya Government Advocate For R6: Mr. N.Dilipkumar Standing Counsel ORDER The petitioner has filed this Writ Petition f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arried 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. Section 64A of the Sale of Goods Act, 1930 specifically deals with the situation in hand. It reads as under:- 64A. In contracts of sale, amount of increased or deceased to tax to be added or deducted:- (1) Unless a different intention appears from the terms of the contract, in the event of any tax of the nature described in sub-section (2) being imposed, increased, decreased or remitted in respect of any goods after the making of any contract for the sale or purchase of such goods without stipulations as to the payment of tax w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1930. 12. This exercise shall be carried out by the respondents after giving due notice to the petitioner to substantiate this case with in a period of eight weeks from the date of receipt of a copy of this Order. It is made clear no views are expressed on merits of the claim of the petitioner and the petitioner is entitled to give additional representation to the respondents. 13. Accordingly, these writ petitions stand dismissed with the above observations. No costs. 4. Therefore, I do not wish to take any alternate view in the facts of the case. Accordingly, this Writ Petition is disposed of by permitting the petitioner to approach the first to fourth respondents to reimburse the tax on account of increase in the rate of tax after imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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