2013 (1) TMI 407

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....f the respondent and quash the same. 2. Writ Petition No.29724 of 2012 is filed praying to issue a Writ of Certiorari, calling for the records comprised in impugned notice in TIN 33341503162/2009-10 dated 10.09.2012 on the file of the respondent and quash the same. 3. Writ Petition No.29725 of 2012 is filed praying to issue a Writ of Certiorari, calling for the records comprised in impugned notice in TIN 33341503162/2010-11 dated 10.09.2012 on the file of the respondent and quash the same.   4. Writ Petition No.29726 of 2012 is filed praying to issue a Writ of Certiorari, calling for the records comprised in impugned notice in CST.870835/2008-09 dated 10.09.2012 on the file of the respondent and quash the same.   5. Wr....

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.... erected towers along with equipments in 1451 places all over Tamil Nadu and have not registered the above places with the Commercial Taxes Department as additional place of business/branches or godown by remitting the prescribed fees. As per the provisions of Rule 5(5)(a) when a registered dealer opens a new branch, he shall apply to the registering authority along with the proof of payment of fee as specified in sub sec. (1) of Sec. 39 within 30 days from the date opening of the said Branch and get his certificate of registration amended accordingly and as per Rule 5(5)(c) a registered dealer shall not keep his goods in any place not mentioned in the certificate of registration.   2) Thus the dealers have clearly violated the prov....

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....Sec.8(2) of the CST Act, 1956, are goods of the class or classes specified in the Certificate of Registration of the registered dealer purchasing the goods as being intended for re-sale by him or subject to any rules made by the Central Government in this behalf, for use, by the dealer in the manufacture or processing of goods for sale or in the telecommunications network or in mining or in generation or distribution of electrify or any other form of power The intention of the legislature is to give concession for Telecom Service Providers only The word in the Act clearly emphasizes that the service providers alone shall be eligible for availing such concession (i.e.) to purchase against the C Declaration forms. Since they are merely supply....

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....basis on which the benefit has been denied is erroneous and on a misreading of the provision of the CST Act.   14. Thiru A.R.Jayaprathap, learned Government Advocate states that the objections of the dealer could be made to the authority concerned and the authority will consider the same and pass reasoned order. Therefore, to challenge the revision notices at this stage is premature and may not be justified.   15. Assuming without admitting that the contention of the counsel for the petitioner is sustainable, the fact that the authority has got the power to issue notice under Section 27(2) of TNVAT Act read with Section 9 of the CST Act is not disputed. As to how a particular transaction will be treated for the purpose of as....