Road, Madurai – 625 010
under Section 50(1) of the CGST and TNGST Acts, 2017 read
with under Section 73(9) of CGST ... Section 73(9) of
TNGST Act, 2017 read with Section 20 of the IGST Act, 2017;
(ii) I appropriate the payment of interest
Counsel for the petitioner
submits that Section 15 of CGST Act, 2017 / TNGST Act, 2017 states that
amongst the non-related parties, the transactional value ... inclusion is covered u/s 15(2) of the CGST Act, 2017/ TNGST Act, 2017 .
10. It is therefore, submitted that Section
scope of the proviso to Section 24-A of the TNGST Act, 1959.
Before answering these issues, let me summarize the facts leading ... accrued during the period from 1993-94 to 1997-98 under TNGST Act,
1959 as well as the CST Act, 1956 . Assessment orders had been
dealer under the provisions of the Tamil Nadu General
Sales Tax Act [ TNGST Act ]. Two issues arose for
consideration in the said writ petition, first ... opted to pay tax under Section 7-C of the TNGST
Act. The dealer in the said case had filed the return and
paid
Certiorarified Mandamus, to call for the records
of the first respondent in TNGST.No.3075003/2002-03 dated 29.10.2004
along with demand in Form ... Mandamus, to:-
i. call for the records of the first respondent in
TNGST.No.3075003/2002-2003 dated 29.10.2004
along with demand in form
Tamil
Nadu General Sales Tax Act, 1959 [hereinafter referred to as “ TNGST
Act, 1959 ”]. The operative portion of the impugned common order dated ... three cases are the liability to
tax under section 3D of the TNGST Act on the sales
turnover of relating to goods other than Food
records of the First
Respondent in pursuant to the revised assessment order
TNGST/0482113/2002-2003 dated 28.02.2006 and quash the same ... records of the First
Respondent in pursuant to the revised assessment order
TNGST/0482113/2003-2004 dated 28.02.2006 and quash the same.
For Petitioners
petitioner.
3. By these orders, benefit of Section 7C of the TNGST Act,
1959 has been denied to the Petitioner. That apart, amounts have been ... Denial of payment of Tax on 2,86,92,151
TNGST Act , compounding rate
dealer under the provisions of the
Tamil Nadu General Sales Tax Act [ TNGST Act ]. Two issues arose for
consideration in the said writ petition, first ... opted to pay tax under Section 7-C
of the TNGST Act. The dealer in the said case had filed the return and paid
petitioner.
3. By these orders, benefit of Section 7C of the TNGST Act,
1959 has been denied to the Petitioner. That apart, amounts have been ... Denial of payment of Tax on 2,86,92,151
TNGST Act , compounding rate
