2020 (4) TMI 136

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.... for declaring that the definition of dealer in Section 2(15)(ix) and explanation 1 of Section 2 (33(vi)) of Tamil Nadu Value Added Tax Act 2006 are void, unconstitutional and unenforceable. 2. It is stated that the object of the club is to look after the welfare of the members, by organizing various indoor and out door games and providing refreshment to the members. The club also provides liquor to its members and for this purpose, the petitioner had got a valid license from the Commissioner of Prohibition & Excise Department. 3. Deponent is a Member of the club and paid a sum of Rs. 6.00 lakhs, as licence fee, for running the club. According to the petitioner, the club does not fall within the definition of dealer under Section 2(15)(ix....

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....the business of delivery of goods on hire purchase or any system of payment by installments; (viii) a person engaged in the business of transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration; (ix) a person engaged in the business of supplying by way of, or as part of, any service or in any other manner whatsoever of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service is for cash, deferred payment or other valuable consideration. Section 2(33)(vi) :- a supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any ....

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....                      DATED :07.06.2019 Sub: Prohibition and Excise-Tamil. Nadu Liquor (Licence permit). Rules 1981-Erode District-The Secretary,Tvl. Chennimalai Nanbargal Manamakil Nala- Sangam Request for grant of FL.2 Licence - Orders issued. Ref: 1) Application dated 13.'06.2018 received from the Tvl.Chennimalai Nanbargal Manamakil Nala Sangam, Erode District. 2) This office letter No.P&E 2(2)1537312018, dated 25.06.2018 3) From the District Collector, Erode letter No. J2/21138/ 2018, dated 10.03.2019. ORDER: The Secretary, Tvl. Chennimalai Nanbargal Manamakil Nala Sangam, S.F.No.154, 6/6, Erode Road, Kurukku Str....

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....194 & 195, dated.28.05.2019 at State Bank of India, Treasury Branch, Chennai - 1, towards security deposit. The Licence bearing No.05/2019-2020 valid upto 31.03.2020 with at a time possessional limit of 2000 units only (Two Thousand Units Only) is granted and issued to the Secretary, Tvl. Chennimalai Nanbargal Manamakil Nala Sangam, S.F.No.154, 6/6, Erode Road, Kurukku Street-4, .Perundurai, Erode District , subject to the condition that the licensee should pay the difference in privilege fee, if any demanded in future. 5. As per rule 18 of Tamil Nadu Liquor (Licence and permit) Rules 1981, the licence granted shall be valid for the financial year beginning from the 1st of April or date of issue of the licence and ending with the 31s Marc....

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....nd services tax. "246A. (1) Notwithstanding anything contained in articles 246 and 254, Parliament, and, subject to clause (2), the Legislature of every State, have power to make laws with respect to goods and services tax imposed by the Union or by such State .State. (2) Parliament has exclusive power to make laws with respect to goods and services tax where the supply of goods, or of services, or both takes place in the course of inter-State trade or commerce. Explanation.-The provisions of this article, shall, in respect of goods and services tax referred to in clause (5) of article 279A, take effect from the date recommended by the Goods and Services Tax Council." 7. By the virtue of the powers conferred under Article 246A, the P....

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....d or incurred under the amended Act or repealed Acts or orders under such repealed or amended Acts: Provided that any tax exemption granted as an incentive against investment through a notification shall not continue as privilege if the said notification is rescinded on or after the appointed day; or (d) affect any duty, tax, surcharge, fine, penalty, interest as are due or may become due or any forfeiture or punishment incurred or inflicted in respect of any offence or violation committed against the provisions of the amended Act or repealed Acts; or (e) affect any investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and any other legal proceedings or recovery of arrears or remedy ....