2017 (11) TMI 739

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....areswaran For the Respondents :  Mr. S. Kanmani Annamalai, AGP ORDER Heard both. 2. The petitioner is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006. In this writ petition, the petitioner challenged an assessment order dated 16.3.2017 under the provisions of the said Act for the year 2014-15. 3. The petitioner,....

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.... it stood before substitution since 2007, was against the Fundamental Right guaranteed by The Constitution of India. It is also submitted that the Amendment Act, 2015 by simultaneous omission of the Proviso and substitution of Section 19(2)(v) conferring right to avail the input tax credit on all inter-State sales under Sections 8(1) and 8(2) of the Central Sales Tax Act, 1956, clears the intentio....

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....#39; and 'addition' would come into play on the relevant date. That is to say, 'insertion' and 'addition' are on the date of Amending Act 32/2008 whereas substitution is to Act 32/2006 and will have the effect from 01.1.2007 when Act 32/2006 came into force. 7. In my considered view, this contention cannot be raised before this Court for the first time, as the petitioner....

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.... the contention raised by the petitioner in this writ petition with regard to the effect of substitution of a provision in the Statute was not the subject matter of the decision in the case of Everest Industries Limited. 9. Considering the facts and circumstances of the case and taking note of the fact that the petitioner is a small dealer, this Court is inclined to give one more opportunity to....