2019 (2) TMI 130

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....or their free supply to families who did not have a colour television set. Since it was a welfare measure, the Government issued G.O.Ms.120 Commercial Taxes and Registration(B2) Department, dated 06.10.2006, making an exemption in respect of tax payable on the purchase of colour television sets by the Information Technology Department under the scheme. 2. The second respondent Corporation placed a purchase order dated 28.02.2011 on the Writ petitioner for supply of 1,20,500 colour television sets. The purchase order itself mentions that the payment of tax is exempted in view of G.O.Ms.No.120 Commercial Taxes and Registration(B2) Department, dated 06.10.2006. The petitioner was supplying the colour television sets to the second respondent....

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....aid sets to the families who did not own the colour television sets. But 43,554 colour television sets lifted from the petitioner's godown after 01.03.2011 were distributed not among the families who did not own the colour television sets, but only to various Government departments. Therefore, the first respondent took the stand that the exemptions under the aforesaid notification was no longer available. Since the specific exemption notification was not available in the petitioner's case in respect of 43,554 colour television sets, the first respondent proposed to levy the tax of Rs. 1,57,69,379/-. The said tax component amount was retained by the second respondent while settling the petitioner's bill. It appears that the se....