Shri Vinayaka Agencies Vs. The Asst Commissioner,
CT Vadapalani, 2013 60 VST 283, wherein, this Court had earlier held that
the Commercial Tax Department does ... Shri Vinayaka
Agencies Vs. The Asst Commissioner, CT Vadapalani, 2013 60 VST 283
may not apply to the facts of the case
case of M/s. Sri Vinayaga Agencies reported in 60 VST 283 and also contrary to the principles of natural justice and further direct ... case of M/s. Sri Vinayaga Agencies reported in 60 VST 283 and also contrary to the principles of natural justice and further direct
17266 of 2015, this court, following the judgement reported in 2013 (60) VST 283 (Mad) [Sri Vinayaga Agencies v. The Assistant Commissioner (CT), Chennai ... allowed the writ petition.
4. In the judgement reported in 2013 (60) VST 283 (Mad) [cited surpa], in paragraph No.9, it has been held
High Court in the case of
Sri Vinayaga Agencies Reported in 60 VST 283 affirmed by the
Division Bench Of the Madras High Court ... High court in the Case of
Sri Vinayaga agencies reported in 60 VST 283 affirmed by the
Division bench of the Madras High court
Assistant Commissioner [CT], Vadapalani-I Assessment Circle, Chennai and Another [[2013] 60 VST 283 [Mad]; and Infiniti Wholesale Limited vs. Assistant Commissioner [CT], Koyambedu Assessment ... Assistant Commissioner [CT], Vadapalani-I Assessment Circle, Chennai and Another [[2013] 60 VST 283 [Mad] has held as follows;
22.In the case of Althaf
Judge in
Vinayaga Agencies v. CCT [Vinayaga Agencies v.
CCT, (2013) 60 VST 283 : 2013 SCC OnLine Mad
323] . However, the view cannot be applied ... view in Vinayaga Agencies v. CCT [Vinayaga
Agencies v. CCT, (2013) 60 VST 283 : 2013 SCC
OnLine Mad 323] in all cases merely because
Officer(CT) Chindatripet Asst. Circle reported in 60 VST 256 in the case of M/s.Sri
Vinayaga Agencies reported in 60 VST ... Vadapalani-I, Assessment Circle, Chennai and Another reported in [2013] 60 VST
283 (Mad) wherein after considering the provisions of TNVAT Act 2006 and TNVAT
Vadapalani-I Assessment Circle, Chennai and another reported in (2013) 60 VST 283 (Mad) wherein this Court has clearly and categorically leaving no doubt ... Vadapalani-I Assessment Circle, Chennai and another reported in (2013) 60 VST 283 (Mad)., he pleaded.
6.Heard the submissions of the learned counsel appearing
Vadapalani I Assessment Circle,Chennai and another reported in [2013] 60 VST 283 (Mad)., wherein, this Court has clearly held that the Assessing Officer cannot ... ratio laid down in Sri Vinayaga Agencies case reported in [2013] 60 VST 283 (Mad)., mentioned supra, viz., the benefit of ITC claimed
Assistant Commissioner (CT) Valluvarkottam Assessment Circle Chennai), (2013) 60 VST 283 (Mad) (Sri Vinayaga Agencies Vs. Assistant Commissioner (CT), Vadapalani-I Assessment Circle, Chennai ... Vadapalani-I Assessment Circle, Chennai and another [reported in (2013) 60 VST 283]
(iii) Infinity Wholesale Ltd. Vs. Assistant Commissioner (CT), Koyambedu Assessment Circle, Chennai
