2015 (6) TMI 434

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....(T) ORDER Petitioner 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 (hereinafter the Act) is extracted below: "(4) (a) Notwithstanding anything contained in sub-section (2), but subject to the provisions of subsection (1), every dealer, who effects second and subsequent sales of goods purchased within....

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....all 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 goods 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 ....

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....5,06,220/-. 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, the respondent had taken the purchase value as yardstick without considering the provisions of the Act. The statute speaks about Sales Tax turnover alone for the purpose of liablity under Section 3(4) of the Act. 4. The respo....