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of <h1>Court rules in favor of railway contractor in tax case interpreting Tamil Nadu GST Act, 1959. Appellant entitled to concessional rate.</h1> <h3>B. Venkatasamy Versus Deputy Commercial Tax Officer, Arakonam</h3> B. Venkatasamy Versus Deputy Commercial Tax Officer, Arakonam - [2010] 33 VST 103 (Mad) Issues:1. Interpretation of provisions under section 3(3)(iii) of the Tamil Nadu General Sales Tax Act, 1959.2. Eligibility of concessional rate of tax for goods utilized in works contract.Issue 1: Interpretation of provisions under section 3(3)(iii) of the Tamil Nadu General Sales Tax Act, 1959:The case involved a railway contractor who purchased certain materials using form XVII, availing a concessional rate of tax. The assessing officer contended that the purchased items were not used in manufacturing a new commodity but in executing works contracts, hence levying tax at a higher rate. The Appellate Assistant Commissioner and the Sales Tax Appellate Tribunal upheld this decision. However, the appellant argued that section 3(3)(iii) allowed for a concessional rate of tax for goods used in works contracts. The court noted that during the relevant assessment period, the provision under section 3(3)(iii) was in force, entitling the assessee to claim the concession. As the authorities had not considered this provision, the court set aside the Tribunal's order, ruling in favor of the assessee.Issue 2: Eligibility of concessional rate of tax for goods utilized in works contract:The appellant highlighted that section 3(3)(iii) permitted a concessional rate of tax for goods utilized in works contracts between April 1, 1990, and September 4, 1991. The court acknowledged that the assessee was entitled to claim the concession under this provision during the relevant assessment period. As the Tribunal had failed to consider this entitlement, the court overturned the Tribunal's decision, allowing the tax case revision in favor of the assessee. Consequently, the court ruled that the assessee was eligible for the necessary concession of the rate of interest as per section 3(3)(iii) and directed the restoration of the concession to the assessee, setting aside the Tribunal's order and ruling in favor of the assessee against the Revenue.
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