2007 (8) TMI 654

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....the Tamil Nadu General Sales Tax Act, 1959. The Government of Tamil Nadu introduced the value added tax under the Tamil Nadu Value Added Tax Act, 2006 with effect from January 1, 2007 in the State of Tamil Nadu. Under the Act, all the registered dealers are obliged to submit an application for obtaining fresh certificate of registration on or before January 31, 2007 and a grace time up to February....

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.... the respondents. The respondents claim that they never received any such application from the petitioner. As a consequence of the respondents' claim that they did not receive any application from the petitioner, the impugned order has been passed. Therefore, the question that has to be considered in the writ petition is as to what are the consequences of failure of a person to submit an ap....

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....nder the new Act. It is only under the Tamil Nadu Value Added Tax Rules, 2007 that the requirement to apply in a particular format before the particular time-limit was prescribed. Rule 4(8) of the Rules reads as follows:   "Rule 4(8).-Every registered dealer whose certificate of registration was in force under the Tamil Nadu General Sales Act, 1959 shall file an application in Form A....