Assistant Commissioner (C T), Central Assessment Circle- III, Chennai dated 10.4.1997 in TNGST/15209/93-94 and the proceedings dated 21.3.1997 in TNGST/15209 ... assessment years 1991-92 and 1993-94. Section 3A of the TNGST Act,(hereinafter referred to as the "Act") provides for levy
Sales Tax Act, 1959 (Act 1 of 1959 - for short, "the TNGST Act ").
17. Writ Petition ... section 2(r) and explanation (2)(ii) to the said section of TNGST Act are ultra vires entry 54 - List II of the Seventh Schedule
Tamil Nadu
General Sales Tax Act, 1959 (hereinafter referred to as " TNGST Act "), and,
assessee with the Commercial Tax Officer II, Thanjavur ... compounded rate of tax, as per Section 7-C of the TNGST Act.
3. Section 7-C of the TNGST Act, reads as under
respondent herein
in his ROC.Na.Ka.No.1363/97-A3/TNGST 486201/84-85, dated 24.06.2004, as
confirmed by the second respondent herein ... says
that all the provisions relating to offences and penalties in TNGST Act shall
apply in relation to the assessment, re-assessment, collection
freight, discounts, turn over tax, tax paid under section 3(4) of TNGST Act and cash discounts and trade discounts and Pre Delivery Inspection ... disallowed deductions towards equalized freight, tax paid under section 3(4) of TNGST Act and trade discounts, PDI and FSC. Against these, assessee preferred appeals
writ of Certiorari calling for the impugned proceedings of the respondent in TNGST. 1442149/04/05/AS 23 dated 13.7.2007 and quash the same ... Tamil Nadu General Sales Tax Act, 1959 [for short, ' TNGST Act '] .
3. It was contended by Mr. A.R. Jayashankar, learned counsel appearing
Tamil Nadu General Sales Tax
Act, 1959 (hereinafter referred to as ' TNGST Act') and the Central
Sales Tax Act, 1956 (hereinafter referred ... Commercial Tax
Department filed a revision under Section 38 of the TNGST Act
before the High Court. The same was later transferred to Tamil
Nadu
Superior Kerosene Oil) under entry 18 of the 11th Schedule to the TNGST Act is arbitrary, discriminatory and violative of Article ... call for the records relating to the petitioner in the demand notice TNGST No.1022246/2003-2004 dated 12.11.2003 on the files of the first
First Schedule to the Tamil Nadu General Sales Tax Act, 1959 (' TNGST Act ' in short). The petitioners filed a revision before the Deputy ... Part-J of the First Schedule to the TNGST Act is ultra vires Sections 14 and 15 of the Central Sales
Respondent
Tax Cases (Revision) filed under Section 38 of the TNGST Act 1959 against the order of the Tamil Nadu Sales Tax Appellate Tribunal (Additional ... original Act namely the Tamil Nadu General Sales Tax Act (' TNGST Act ' in short) contains the penalty provision and in view
