KGST Act and not on the basis of the provisions of the TNGST Act and consequently the reasoning of the apex court in Madras Port ... Seventh Schedule that the State of Tamil Nadu has framed the TNGST Act and the State of Kerala has framed the KGST Act . Reference
Kerala Distilleries And Allied ... vs Assistant Commissioner (Assessment) ... on 27 November, 1999
Author: Ar. Lakshmanan
Bechu & Company vs Asst. Commissioner (Assessment) on 8 April, 2003
Equivalent citations: 2003(2
assess, demand tax or penalty invoking Section 3-A of the TNGST Act, 1959 in cases where although agreements were entered into in the State ... assess, demand tax or penalty invoking Section 3-A of the TNGST Act, 1959 in respect of same transactions which have been assessed
that a sale has reference to taxable sale for the purpose of TNGST Act and not sales, which are exempted, and that since the Tamil
section 5A
of the KGST Act and the corresponding provision under the
TNGST Act will be attracted in clear terms. The circumstances
which were considered
registered dealer
under the erstwhile Tamil Nadu General Sales Tax Act (TNGST
Act). The petitioner is approaching this Court aggrieved by
Ext.P5 notice
applied for getting 2004-05 Assessment order
of Chennai branch from TNGST department in order to prove
stock transfers from Head Office to Branch. Also
prescribed under the TNGST Rules. Further, the
consignment was also accompanied by a declaration of the
clearing and forwarding agency and it was supported ... duty. It is further noticed that the
declaration as prescribed under the TNGST Rules was
accompanying the transport. It is also evident that the
petitioner
amount of
Rs.1,26,77,564/- towards TNGST dues. The said letter
was produced as Ext.R1(a). The learned counsel
