2021 (5) TMI 527

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....>Honourable Mr.Justice C.Saravanan For the Petitioner : Mr.V.Sundareswaran For the Respondents : Ms.G.Dhanamadhri Government Advocate ORDER The petitioner has challenged the impugned communication dated 04.08.2006 bearing Letter.No.Drafting Cell 2/16817/96 rejecting the request of the petitioner for waiver of tax from payment of sales tax under the provisions of the Tamil Nadu General ....

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....ght in by the Parliament, pursuant to which, the definition of "sale" in Section 2(n) of the TNGST Act, 1959 was also amended. Clause Nos.1 to 5 became effective from 29.05.1984 onwards, whereas, Clause No.6 became effective from 02.02.1983 in terms of Amended Act 28 Act of 1984. In the meanwhile, the petitioner filed an application for waiver of tax on 22.08.1990 by placing reliance on G.O.Ms.....

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....position, the hoteliers took in their balance sheet and in income tax returns? Did they seek any subtraction for tax liability or not? c. Was there any direct collection of tax in any way, or not?" 6. The Joint Commissioner (Revision Petition) was also directed to submit his findings on facts to the Government within a period of three months, so that the Government can pass appropriate....

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....or not has to be decided on merits on production of relevant documents including the manner in which the amounts had been shown in the returns filed before the Income Tax Department. Since this exercise has not been carried out by the Special Commissioner and Commissioner of Commercial Taxes/1st respondent herein, I am of the view that the impugned order passed is liable to be interfered on the gr....