2018 (3) TMI 160

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....ayaprathap, the learned counsel appearing for the petitioner and Mr.M.Hariharan, the 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 both Tamil Nadu Value Added Tax Act, 2006 (TNVAT Act) and Central Sales Tax, 1956 (CST Act) has filed these Writ Petitions, challenging the assessment orde....

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.... the case of Tvl. Sogan Starch Industries, Salem Vs. Assistant Commissioner (CT) Leigh Bazaar Circle, in W.P.No.68 of 2015, wherein, the Court, after taking note of the scope of Section 19 (17) of the TNVAT Act held that, adjustment of excess tax was proper. 3.2) The respondent, while completing the assessments, seek to distinguish the decision in the case of Tvl. Sogan Starch Industries (supra) ....

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....plying the decision is incorrect. Therefore, when Section 19 (17) provides that, if the ITC determined by the Assessing Officer for a year exceeds tax liability for that year, the excess can be adjusted against any outstanding tax due from the dealer/assessee The word 'any' has significance. The petitioner, being the registered dealer, both under the TNVAT Act and CST Act, would be entitle....