Madras High Court
M/S. Professional Copier Services ... vs The Commercial Tax Officer on 7 June, 2018
Author: T.S.Sivagnanam
Bench: T.S.Sivagnanam
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 07.06.2018
CORAM
THE HONOURABLE Mr. JUSTICE T.S.SIVAGNANAM
W.P.Nos.32250 to 32253 of 2013 &
M.P.Nos.1 of 2013 ( 4 MPs)
M/s. Professional Copier Services India P Ltd
Rep. by its Managing Director
Mr.M.Vinod
No.12 Pweter's Colony
annai Velankanni Nagar
Vilankurichi Road, Coimbatore .. Petitioner in all WPs
v.
1.The Commercial Tax Officer
Avarampalayam Circle
Coimbatore - 641 018
2. The Commissioner of Commercial Taxes
Ezilagam, Chepauk
Chennai - 600 005 .. Respondents in all WPs
W.P.Nos.32250/2013 Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus to call for the records of the first respondent in TIN:33732225743/2011-12, quash the impugned proceedings dated 10.10.2013 and further direct the first respondent not to levy or collect tax or the sales of "multifunction printer" at more than 4% till 11.07.2011 and 5% from 12.07.2011 following the proceedings issued by the second respondent in Audit Cell 1/13543/2012, dated 28.03.2013.
W.P.Nos.32251/2013 Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus to call for the records of the first respondent in TIN:33732225743/2012-13, quash the impugned proceedings dated 10.10.2013 and further direct the first respondent not to levy or collect tax or the sales of "multifunction printer" at more than 4% till 11.07.2011 and 5% from 12.07.2011 following the proceedings issued by the second respondent in Audit Cell 1/13543/2012, dated 28.03.2013.
W.P.Nos.32252/2013 Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus to call for the records of the first respondent in TIN:33732225743/2013-14, quash the impugned proceedings dated 10.10.2013 and further direct the first respondent not to levy or collect tax or the sales of "multifunction printer" at more than 4% till 11.07.2011 and 5% from 12.07.2011 following the proceedings issued by the second respondent in Audit Cell 1/13543/2012, dated 28.03.2013.
W.P.Nos.32253/2013 Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Certiorari to call for the records of the second respondent in Audit Cell 1/13543/2012 quash the impugned proceedings dated 28.03.2013 as ultravires, arbitrary and unreasonable as being contrary to the principles of natural justice and contrary to the provisions of the Tamil Nadu Value Added Tax Act, 2006.
For Petitioner : Mr.V.Sundareswaran
For Respondents : Ms.G.Dhanamadhri,
Government Advocate
COMMON ORDER
Heard Mr.V.Sundareswaran, learned counsel appearing for the petitioner and Ms.G.Dhanamadhri, learned Government Advocate, appearing for the respondents.
2. Learned counsel on either side submits that the issue involved in these writ petitions is squarely covered by the decision of this Court in the case of Konica Minolta Business Solutions India Pvt. Ltd., Chennai v. The Assistant Commissioner (CT), Chennai made in W.P.Nos. 12331 and 12332 of 2014. The operative portion of the order reads as follows:-
"The petitioner is a registered dealer on the files of the respondent, under the provisions of Tamil Nadu Value Added Tax Act, 2006 and Central Sales Tax Act, 1956, and they have filed these Writ Petitions, challenging the proceedings dated 09.04.2014 and 28.03.2013, passed by the first and second respondent respectively.
2.The learned counsels appearing on either side agree that the legal issue has been answered by the Authority for clarification and Advance Ruling in ACAAR No.122/2013-14, dated 02.09.2014, wherein it has been held as follows:-
" The clarification, based on the above observations, may, therefore, be the Digital Multifunction Devices usable as peripherals to a compute system are liable to tax at the rate of 5% under Entry in serial No.68 of Par-B of the first schedule read with item 22(a) in the list of Information Technology product as notified by the Government vide Notification No.II(1)/CTR/(A-6)/2007 in G.O.Ms.No.3 CT & R (B1) Department, dated 01.01.2007".
3. Accordingly, the Writ Petitions are allowed, the impugned orders are set aside, and the matter is remitted back to the Assessing Officer to redo the assessment, after taking into consideration of the Rulings given by the Authority for Clarification and Advance Ruling, referred above. No costs. Consequently, connected Miscellaneous Petitions are closed."
3. Following the above order, the writ petitions are allowed, the impugned orders are set aside and the matters are remitted back to the Assessing Officer to redo the assessment, after taking into consideration of the Rulings given by the Authority for Clarification and Advance Ruling, referred above. No costs. Consequently, connected Miscellaneous Petitions are closed.
07.06.2018 Index : Yes/No Speaking Order/Non Speaking Order Rj To
1.The Commercial Tax Officer Avarampalayam Circle Coimbatore - 641 018
2. The Commissioner of Commercial Taxes Ezilagam, Chepauk Chennai - 600 005 T.S.SIVAGNANAM,J., Rj W.P.Nos.32250 to 32253 of 2013 & M.P.Nos.1 of 2013 ( 4 MPs) 07.06.2018