2016 (6) TMI 1273

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....ndaram ORDER Heard Mr.K.Soundarajan, learned counsel appearing for the petitioner and Mr.S.Manoharan Sundaram, learned Additional Government Pleader for the respondent. 2. The petitioner, who is a registered dealer on the file of the respondent, under the provisions of Tamil Nadu Value Added Tax Act, 2006 (hereinafter, referred to as, 'TNVAT Act') and Central Sales Tax Act 1956 ha....

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....s essential. The learned Judge, after considering the matter elaborately, set aside the circular, and at this stage, it would be beneficial to refer to the operative portion of the order, which reads as follows:- "9. The respondents have not disputed the fact that the petitioners are registered dealers of the above said goods to educational institutions and hospitals. In view of the admis....

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.... of the amendment brought about by Section 8(5) of the Central Sales Tax Act, by Act 20/2002, with effect from 11.05.2002 to the petitioners, the department has proceeded to disallow the concessional rate of tax at 5% to the educational institutions. 11. As rightly contended by the learned counsel for the petitioners, the amendment is not applicable to the sales effected by any registered....

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....impugned in W.P.No.16154 of 2008) is set aside. 13. In the result, the Writ Petitions are allowed as indicated above. No costs. Consequently, connected Miscellaneous Petitions are closed." 4. In the light of the above, the impugned order calls for interference, as the reasonings assigned by the respondent in the impugned order is incorrect. Accordingly, the writ petition is allowed and....