2015 (3) TMI 871

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....oner has come forward with the aforesaid prayer. 2. For the sake of convenience, section 3(4) of the Tamil Nadu Value Added Tax Act, 2006 is extracted below:- "(4) (a) Notwithstanding anything contained in sub-section (2), but subject to the provisions of sub-section (1), every dealer, who effects second and subsequent sales of goods purchased within the State, whose total turnover relating ....

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.... purporting to be by way of tax; Provided further that such dealer shall not be entitled to input tax credit on the gods purchased by him; Provided also that the dealer who purchased goods from such dealer shall not be entitled to input tax credit on the goods purchased by him. (b) If the turnover relating to taxable goods, of a dealer paying tax under clause (a) in a year, reaches rupees....

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....(a)(ii) extracted supra, the respondent has no jurisdiction to assess the tax based on the purchase value. According to the petitioner, the respondent had taken the purchase value as yardstick without considering the provisions of the Act. The statute speaks about the Sales Tax turnover alone for the purpose of liability under section 3(4) of the Tamil Nadu Value Added Tax Act, 2006. 4. The res....