2017 (9) TMI 393

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....0 to 22347 of 2017 - -<br>CST, VAT & Sales Tax<br>T. S. Sivagnanam, J. For the Petitioner : Mr. Adithya Reddy For the Respondents : Mr. K. Venkatesh ORDER Heard Mr.Adithya Reddy, learned counsel appearing for the petitioner and Mr.K.Venkatesh, learned Government Advocate accepting notice on behalf of the respondents. 2. The petitioner, who is a registered a dealer on the file of the....

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....tax and necessary certificate will be produced by them. Thus, when the deducting assessee himself has agreed to pay the tax to his Assessing Officer, the petitioner, on a bonafide belief and considering the size of the organization did not deduct tax source. However, the petitioner was aware that as per the provisions of TNVAT Act, they are bound to produce a declaration from the Assessing Officer....

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....ax deducted at source, the petitioner has filed appeals before the statutory appellate authority. The learned counsel for the petitioner submitted that the petitioner is under great predicament because they would not be in a position to approach the respondents 4 and 5, who are the Assessing Officers of respondent 2 and 3 and they were informed that the Assessing Officers, viz., respondents 4 and ....

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....icial machinery can verify from the respondents 4 and 5 as to whether the taxable turn over pertaining to the subject construction has been reported with the respondents 2 and 3 in their returns and whether taxes have been paid or in the alternative, the first respondent may address the respondents 4 and 5 for issuance of necessary declaration as sought for. 5. Bearing in mind the above observa....