2016 (8) TMI 669

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....e Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as the Act) for the years 2009-10 to 2014-15. 3. The petitioner is a developer and civil contractor and is also engaged in promotion of apartment complexes. The place of business of the petitioner was inspected by the officials of the Enforcement Wing on 8.10.2015 and certain defects were noticed. Pursuant to the proposal sent by the Commercial Tax Officer, Group-I, CEW-I, Enforcement-I, Chennai-6, the respondent issued notices dated 11.1.2016, by referring to the defects pointed out by the Enforcement Wing. One factor, which has to be mentioned at this juncture, is that on the date of inspection, the petitioner did not have any registration under the provisions of the Act. ....

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.... stage of completion reached and the costs incurred in reaching the stage of completion are matched with this revenue, resulting in the reporting of results, which can be attributed to the proportion of work completed. 6. Therefore, the petitioner submitted that the contract receipt shown in the balance sheet actually does not represent any contract receipts from prospective flat buyers for construction of flats and hence, such contract receipt amount shown in the balance sheet cannot be taken for the purpose of arriving deemed sales turnover liable to tax under the Act. Hence, the petitioner contended that by adopting the said method, they have already paid tax on the deemed sales turnover of goods involved in the execution of works con....

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....d, since, at the time of inspection, they were unregistered dealers and that the petitioner filed a copy of the sale deed for land cost and sample copies of four local purchase bills with details of purchases without mentioning the tax payer identification number of the sellers to prove whether the purchases were made locally. 10. It was further stated by the respondent in the impugned orders that the petitioner had not filed any proof of documents in support of the contentions as stated in their objection letters. Therefore, the respondent completed the assessment for the entire contract value and gave credit to the tax paid before the Enforcement Wing and demanded the balance tax. 11. According to the petitioner, they assessed deeme....