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1 - 6 of 6 (0.18 seconds)Article 226 in Constitution of India [Constitution]
Section 54 in Tamil Nadu Value Added Tax Act, 2006 [Entire Act]
Tamil Nadu Value Added Tax Act, 2006
Tamil Nadu General Sales Tax Act, 1959
Colour Tex Ltd. vs Joint Commissioner (Rp) And Anr. on 8 February, 1999
10.The petitioner has filed two typed sets of papers; one at the time of
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W.P.No.5470 of 2011
filing the writ petition and on 24.11.2018. The petitioner has primarily
placed reliance on the decision of the Tamil Nadu Taxation Special Tribunal
dated 08.02.1999 made in O.P.No.1578 of 1998 – Colour Tex Ltd. Vs. Joint
Commissioner (RP), Chepauk and another and submitted that the 3rd
respondent has no power to levy compounding fee under Section 72 of the
Tamil Nadu Value Added Tax Act, 2006. It is further submitted that the said
decision was rendered under Section 46(1)(a) of the Tamil Nadu General
Sales Tax Act, 1959. The provisions being identical, the said decision was
squarely applicable in the facts and circumstances of the case.
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