2016 (4) TMI 361

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....ai JUDGMENT (Judgment of the Court was delivered by S. Vimala, J.) The Appellant/petitioner is a whole-sale dealer in cements and a registered dealer under the Tamil Nadu Value Added Tax Act as well as under the Central Sales Tax Act. The petitioner is an assessee on the file of the respondent. 2. In the Cement Industry, various types of incentives/discount are offered by the Companies....

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....discount offered by the Cement Companies. The Writ Petition was dismissed with a direction to file a Statutory Appeal. Challenging the dismissal, the Writ Appeal has been filed. 5. It is contended by the appellant that, in similar circumstances, when the order passed by the learned Single Judge order was challenged by other dealers in W.A.Nos.1038 to 1040 of 2015, this Court, by an order dated ....

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.... alleged by the appellant is with reference to interpretation of a circular issued by the Joint Commissioner and the circular is, on the scope of interpretation of Section 19(20) of the Tamil Nadu Value Added Tax 2006, there is no necessity for the appellant to invoke the remedy of statutory appeal and this Court should decide this issue in the Writ Appeal. 8. The constitutional validity of Sec....