2020 (10) TMI 727

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....) ORDER With the consent of both the parties, the present Writ Petition is heard through Video Conferencing on 03.09.2020. 2. The petitioner herein was originally assessed, on self assessment basis under Section 22(2) of the Tamil Nadu Value Added Tax Act 2006 (hereinafter referred to as 'TNVAT Act'), for the Assessment Year 2011-2012 for a turnover below Rs. 50 lakhs. On inspection, it....

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....d exceeded Rs. 50 lakhs and therefore, he would come out of the purview of the benefit under Section 3(4) of the TNVAT Act and is liable to pay the regular tax for the entire turnover under Section 3(2) of the Act. 4. Section 3(4)(b) of the Tamil Nadu Value Added Tax, (Fourth Amendment) Act 2011, enables the dealer to pay tax for a year on his turnover relating to taxable goods upto Rs. 50 lakhs ....

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....iterated by this Court in M/s.Rajendran Timber and Plywood, Selaiyur, Chennai-600 073 Vs. The Assisstant Commissioner (CT), Selaiyur Assessment Circle, Chennai-600 073 in a decision dated 29.06.2016 taken in W.P.No.15889 of 2015. As such, the impugned proceedings which proceeds to levy tax on the entire sales turnover is not in conformity to Section 3(4) of the Act and is liable to be set aside. ....