2020 (2) TMI 117

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....sel for the Petitioner and the learned Additional Government Pleader for the Official Respondents and the Fourth Respondent. 2. In these writ petitions, the Petitioner has prayed for quashing of the impugned orders passed by the Third Respondent and the First Respondent for a consequential direction to the Third respondent to issue a certificate in Form S to the Petitioner. 3. The First Respondent has placed work order dated 02.03.2005 on the Petitioner which essentially involves "works contract". Petitioner submits that the aforesaid work order was placed on the Petitioner's head office at Hyderabad only the required labour for the aforesaid work was deployed under the control of the Petitioner's Regional Office at Chennai. 4. As per th....

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....e the transfer of property locally would amount to local sales only. Hence, tedious collection is an essential aspect to be performed under Section 13 of the T.N. VAT Act by every person responsible for paying any sum to any dealer for executive of works contract at the time of payment of such sum." 7. The learned counsel for the Petitioner submits that since the impugned orders have refused to give Exemption Certificates to the Petitioner, the Fourth Respondent has proceeded to deduct works contract tax from the amounts payable to the Petitioner and has remitted the same to the government treasury. This aspect is confirmed by the learned counsel for the Fourth Respondent. 8. The learned counsel for the Petitioner submits that since the P....