2015 (6) TMI 227

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.... The petitioner has filed this writ petition seeking for the relief of issuance of a writ of ceriorari to call for the records of the respondent in TIN/33790885461/2012-13, quash the impugned proceedings dated 12.02.2015 as ultra vires of the provisions of the Tamilnadu Value Added Tax Act, 2006 2. For the sake of convenience, section 3(4) of the Tamil Nadu Value Added Tax Act, 2006 is extra....

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....he exercises such options; (iii) For the year 2008-09, within thirty days from the date of commencement of the Tamil Nadu Value Added Tax (Second Amendment) Ordinance, 2008; Provided that such dealer shall not collect any amount by way of tax or 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; Prov....

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....turnover has reached rupees fifty lakhs during the previous year shall not be entitled to exercise such option for subsequent years." 3. Admittedly, in this case, the sales had been done by the petitioner to the tune of Rs. 47,05,257/-. In view of Section 3(4)(a)(ii) extracted supra, the respondent has no jurisdiction to assess the tax based on the purchase value. According to the petitioner, t....