2016 (11) TMI 896

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.....3733 of 2016 & WMP(MD)No.3363 of 2016, W.P(MD)No.3734 of 2016 & WMP(MD)No.3364 of 2016, W.P(MD)No.3735 of 2016 & WMP(MD)No.3365 of 2016, W.P(MD)No.3742 of 2016 & WMP(MD)No.3366 of 2016 - -<br>CST, VAT & Sales Tax<br>MR. B.RAJENDRAN, J. For The Petitoner : Mr.R.Veeramanikandan For The Respondent : Mr.R.Karthikeyan Addl.Govt.Pleader COMMON ORDER All these writ petitions have been filed ....

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....e order. 4. But as per my judgment of this Court in the matter of M/s. V.V.V & Sons Edible Oils Limited, Virudhunagar -vs - The Commercial Tax Officer -I, Virudhunagar Assessment Circle, Virudhungar(W.P(MD)Nos.13897 to 13913 of 2013) reported in 2014-15 (20) TNCTJ 205 it is very clear that the authority cannot assess the tax. The relevant paragraphs 5 and 6 would run thus: "5.It is very clea....

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....ner&#39;s case squarely falls under the proviso to Section 19(1) of the TNVAT Act. That is availed of only by following rule 10(2). It is also not in dispute that the self-assessment has been made under Section 22(2) of the TNVAT Act and therefore the Petitioner was justified in claiming the input tax credit. 11.It is another matter that the selling dealer has not paid the collected tax and tha....

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....t the Petitionerdealer had paid tax to the dealer. It is, therefore, for the Department to proceed against the selling dealer for recovery of tax in the manner known to law. The provision under which the present action has been initiated, namely, invoking sub-section(16) of Section(19) does not appear to be correct on the admitted facts as above. All the revision orders revising the input tax cred....