clarification issued by the second respondent under Section 28-A of the TNGST Act, 1959.
(2) The clarification was issued under Section 28-A which ... affected assessees before issuing a clarification under Section 28-A of the TNGST Act, 1959.
2. Mr. V. Ramachandran, learned Senior Counsel appearing
penalty of Rs. 14,057 under Section 12(5)(iii) of the TNGST Act in his revised order of assessment. Simple as it may appear ... cent under item 8 of the First Schedule to the TNGST Act . He, therefore, revised the assessment specifically under Section 55 of the TNGST
purchase tax on chillies and jaggery under Section 7-A of the TNGST Act, 1959 on Rs. 13,88,871 and Rs. 28,165 respectively ... penalty of Rs. 69,444 under Section 12(5)(iii) of the TNGST Act calculated at 100 per cent
Tamil Nadu General Sales Tax Act, 1959 (hereinafter called "the TNGST Act ") is the subject-matter of this batch of cases. To begin ... Sales Tax Act defines declared goods under Section 2(h) of the TNGST Act. Section 4 is the charging section in respect of such declared
taxable turnover and assessed the same to tax under the TNGST Act, 1959 at 3 1/2 per cent single point. The assessment ... penalty at 150 per cent under Section 12(5)(iii) of the TNGST Act, 1959 quantified at Rs. 62,12,281. The objections
Entry tax
Rs.
29,286
1994-95
TNGST
Rs.
10,722
1995-96
TNGST ... Penalty
Rs.
12,99,471
1996-97
TNGST
Rs.
5,98,181
SC
Rs.
23,112
AST
Rs.
20,016
Penalty
leviable with purchase tax under 7-A(1)(b) of the TNGST Act on the ground that there was no such sales to the assessee ... taxability to pay tax Under Section 7-A(1)(b) of the TNGST Act. It is also the specific case of the revision-petitioner that
quash the revised order of assessment dated March 13, 2003 made in TNGST No. 6060579/1999-2000, wherein the respondent has assessed the transactions ... paper cones against form XVII, under Section 3(2) of the TNGST Act, 1959 under entry 76, Part B of the First Schedule
petition directly challenges the correctness of the order of assessment made in TNGST 323215 dated March 15, 1995 for the assessment year 1993-94 against ... Nadu General Sales Tax Act, 1959 (hereinafter referred to as "the TNGST Act ") in proceedings dated March 27, 1987. If necessary we will
petition is to quash the proceedings of the respondent/assessing authority in TNGST 1880011/98-99 dated June 20, 2001 as invalid, illegal and violative ... support this proposition. Therefore, the proceedings in TNGST 1880011/98-99 dated June 20, 2001 may be quashed as prayed for.
7. On perusing
