2016 (6) TMI 1063

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....7015, 7066/2014, SLP(C) No. 37754, 37727, 31804/2013 - -<br>CST, VAT & Sales Tax<br>MR. DIPAK MISRA AND MR. SHIVA KIRTI SINGH, JJ. SLP(C) No. 31804/2013, SLP(C) No. 4609-4611/2016, S.L.P.(C)...CC No. 5014/2016 For The Petitioner : Mr. F.S. Nariman, Sr. Adv., Mr. Sunil K. Jain, Adv., Mr. Pawanshree Agrawal, Adv., Mr. Akarsh Garg, Adv., Mr. S. Ganesh, Sr. Adv., Mr. Dhruv Agrawal, Sr. Adv., Mr.....

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....r. Subhash Sharma, learned counsel appearing for the appellant and Mr. Subramonium Prasad, learned senior counsel for the respondents. Leave granted. These appeals by way of special leave are directed against the judgment and order dated 09.12.2003 passed by the Division Bench of the High Court of Judicature at Madras in Writ Appeal No.2408 of 2013 whereby it has recorded its concurrence wit....

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....e more than three pure questions of law that arise for consideration in the present case. It is submitted by Mr. Nariman that the issues that arise for our consideration are:- (i) Whether the transfer of one of the businesses claimed by the petitioner as the whole of that business qualifies for exemption under Explanation III to Section 2(41) of the Tamil Nadu Value Added Tax Act, 2006? (ii)....

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....o in appeal. However, it is not disputed that these questions are pure questions of law and could be gone into in a writ petition under the peculiar circumstances. In our considered opinion the questions that have been raised by the appellant being absolutely pure questions of law, the High Court should have decided these matters. We may hasten to clarify that as far as these issues are concerned ....