2020 (5) TMI 498

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....espondents : Mr. R.Swarnavel, G.A. ORDER The petitioner had purchased a consignments of Ceramic Tiles from Aravind Ceramics Industries Limited, Kanchipuram. According to the petitioner, after the sale was effected and the consignment was on the move to the petitioner, the petitioner sold the purchased goods (Ceramic Tiles) to one Omsakthi Saravana and Company, Thiyakathurkkam in transit and ....

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....Section 68 of the Tamil Nadu Value Added Tax Act, 2006. 3.Thereafter, the petitioner filed Writ Petition in W.P.No.21759 of 2012. By an order dated 08.08.2012, the Commercial Tax Officer released all the goods and payment of the tax amount of Rs. 60,900/-. Pursuant to the aforesaid Order, an order dated 10.08.2012 came to be passed by the Commrcial Tax Officer, Roving Squad, Villupuram for rele....

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.....18409 & 18410 of 2015 dated 25.06.2015; (iii)M/s.Manickam Edible Oils (P) Ltd., Vs. The Deputy Commissioner Tax Officer - made in W.P.Nos.27499 & 27500 of 2014 dated 15.10.2014 (iv)M/s.So.Ro.Import & Export Company Vs. The Deputy Commercial Tax Officer and Check Post Officer - made in W.P.No.31357 of 2014 dated 02.12.2014 (v)M/s.Jagadamba Traders Vs. The Commercial Tax ....

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....a differential amounts of 1,63, 481/-. The respondent is the prescribed authority under Section 67 of the Tamil Nadu Value added tax Act, 2006. Therefore, it is for the petitioner to take advantage of the aforesaid option given by the respondent. If the respondent do not prosecute the petitioner for the violation of the provisions of the Act, the option given in the impugned proceeding is redundan....