Search Results Page
Search Results
1 - 5 of 5 (0.26 seconds)Tamil Nadu Value Added Tax Act, 2006
Tamil Nadu Goods and Services Tax Act, 2017
The Punjab Municipal Act, 1999
Woodlands Hotel Private Ltd. vs Joint Commissioner (Ct) on 26 June, 2000
5.The petitioner accordingly submitted that their Restaurant is not registered under the Tourism Department, as one star status and the proposed addition is not applicable to them and prayed for dropping the proposed equal addition. In the objections submitted by the petitioner, they further stated that the assessment for the years 2001-2002 and 2002-2003 were re-opened on the same grounds and on an appeal filed by the petitioner before the Appellate Assistant Commissioner (CT), Pollachi, the same were set aside in A.P.Nos.151 and 152 of 2005 dated 26.10.2005. The appeals filed by the Department before the Sales Tax Appellate Tribunal in Appeal Nos. 11/06 and 12/06 were dismissed by the Tribunal by order dated 19.06.2014. Therefore, it was contended that there was no case for assessing the petitioner to tax at 14.5%. Further, it is submitted that the petitioner viz.Sakthi Hotels (Restaurant), is a separate firm, registered under the Tamil Nadu Value Added Tax Act and the firm is carrying on business at Door No.144-A, Coimbatore Road, Pollachi, and the property is a distinct property and assessed to property tax by the Municipal Authorities separately and the Income Tax Assessment is also separate and that the Sakthi Hotels (Lodging House) is a Proprietary concern located at Door No.144,Coimbatore Road, Pollachi, having separate registration under the provisions of the Tamil Nadu Lodging Houses Act. Further the petitioner state that the common prefix 'Sakthi' was used by them, since their business entities belong to the members of a large Hindu Family. Reliance was also placed on the decisions in the case of COMMISSIONER OF SALES TAX v. SHUKLA TRANSPORT BRANCH [84 STC 308] and in the case of WOODLANDS HOTELS PVT LTD., v. JOINT COMMISSIONER (CT) [122 STC 95].
1