2019 (7) TMI 1830

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.... sold both domestically as well as by way of export. The petitioner is a regular assessee in terms of the provisions of the Tamil Nadu Value Added Tax Act, 2006 (in short 'Act'). 2. The monthly returns filed by the petitioner along with required annexures reveal all details in regard to zero rated sales in terms of Section 18 of the Act. The petitioner claims that it is entitled to refund of Input Tax Credit on the zero rated sales as well as in terms of Section 18(3) of the Act. 3. The requirement in terms of Section 18(3) is that an assessee engaged in effecting a zero-rated sale, with a claim for such refund in prescribed Form-W. A time frame of 180 days is provided from the date of effecting of zero rated sale to seek such....

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....learned counsels. 9. The petitioner in this case has admittedly sought refund beyond the period of 180 days provided by the statute. The provisions of Section 18 reads as follows: 18. Zero-rating .-. (1) The following shall be zero rate sale for the purpose of this Act, and shall be eligible for input tax credit or refund of the amount of the tax paid on the purchase of goods specified in the First Schedule including capital goods, by a registered dealer in the State, subject to such restrictions and conditions as may be prescribed:- (i) A sale as specified under sub-section (1) or (3) of section 5 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956); (ii) Sale of goods to any registered dealer located in Special Economic Zone ....

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....ains Annexure-4 wherein the petitioner has to set out details of the transaction of zero rated sales. This will be available on monthly basis before the Assessing Authority and as such, the requirement to file Form-W is only to be for the convenience of the authority to receive the particulars of the claim by way of a consolidated statement. Thus, I am not inclined to accept the submissions of learned Additional Government Pleader to the effect that the period of 180 days is a mandatory period. 12. The decision in the case of Sara Leathers Vs. the Commercial Tax Officer, Tambaram I Assessment Circle, Chennai (2010) 30 VST 581 Mad.) supports my conclusion as above. In Sara leathers (supra), the Court considered the disallowance of the cla....