2021 (2) TMI 482

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... made in T.A.No.41 of 2017 on the file of the Puducherry Value Added Tax Appellate Tribunal, Puducherry ('the Tribunal' for brevity) for the assessment year 2008-09. 2.The petitioner has raised the following questions to be decided in this case: "(i) Whether the Appellate Tribunal is right in its conclusion that the assessment order dated 16.09.2016 passed for the assessment year 2008-09 is within the period of limitation stipulated under Section 24(6) of the Puducherry Value Added Tax Act ? (ii) Whether the order passed by the Appellate Tribunal is right in the light of the judgment of the Hon'ble Supreme Court dated 12.10.2018 in the case of TVS Motor Company Ltd. Vs. State of Tamil Nadu and others in Civi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....se on and after 01.4.2007, the procedure of issuing Form-C Declarations in respect of the transactions done by third party dealers with the Defence and the Government Departments was dispensed with. The consequence, which followed out of it was that the Government Departments and the Defence Departments were deemed to be treated as unregistered dealers and a higher rate of tax was levied on such inter-state transactions. 7.However, the position after October 2018 is different in the light of the decision of the Hon'ble Supreme Court in the case of TVS Motor Company Ltd. Vs. State of Tamil Nadu [reported in 70 GST 501] wherein it was held that if a dealer makes sales to other State Government Departments, the benefit of input ta....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... cannot be any such apprehension in case of sales to the State Government. We may point out here that benefit of ITC is given whenever sale is made to a dealer outside State of Tamil Nadu and the said dealer is a registered dealer." 9.Though such a legal contention has been raised before us, we find that it was not raised before the Assessing Officer or before the First Appellate Authority or before the Tribunal. Therefore, we cannot test the correctness of the orders passed by the Lower Authorities and that of the Tribunal by referring to a decision, which was rendered after the impugned order was passed. That apart, to apply the decision of the Hon'ble Supreme Court, the factual position has also to be taken note of, which ca....