TaxTMI 
TaxTMI 
2021 (7) TMI 342
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....erred to as, 'the TNVAT Act'). 2.The petitioner-Institution was established in 1900, by Dr.Ida.S.Scrudder, a Missionary, who was challenged to provide health care for women and children of India. The facts regarding the functioning of the petitioner Institution are not disputed by the respondents. Undoubtedly, the petitioner is providing good services to the society at large. However, the issue raised in this Writ Petition is regarding payment of Sales Tax under the provisions of the TNVAT Act. 3.The learned counsel appearing for the petitioner, strenuously contended that the petitioner-Institution was exempted from payment of Sales Tax and relied upon the orders passed by the Tamil Nadu Sales Tax Appellate Tribunal, (Main Branch)....
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....eceipts. Even if the appellant were a dealer it would have been necessary to show that these receipts are incidental, ancillary, or in connection with the appellant's business." 4.Pursuant to the orders passed by the Tribunal in the year 1976, the Commissioner of Commercial Taxes also passed an order of exemption in proceedings dated 05.08.2005 and therefore, the orders impugned now are passed directly in violation of the orders passed by the Tribunal, as well as the exemption granted by the Commissioner of Commercial Taxes and thereafter, by the Government in letter dated 29.12.2006. 5.The learned counsel appearing for the petitioner contended that the petitioner-Institution is not attracted and therefore, they are not liable to pay ....
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....paper, empty bottles, plastic items, etc. When they are falling under the definition of "dealer", as far as these items are concerned, the reference made regarding the order passed by the Tribunal is inapplicable with reference to the impugned orders passed now. The learned Government Counsel appearing on behalf of the respondents drawn a difference between the exemption granted as well as the Sales Tax imposed through the impugned orders. It is contended that the exemption granted by the Tribunal are with reference to the miscellaneous articles and there was no exemption as far as the metal scraps, empty bottles, waste papers, plastic items, etc. Thus, the Tribunal's order is of no avail for the purpose of setting aside the impugned o....
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....tian Medical College and Hospital to pay tax not on the business man, but on the auctioneer, who was brought under the category of dealer as per Section 2(15) of the TNVAT Act along with Explanation (iii)(IX). It is contended that the primary function of non-profit health care and medical education with noble principles and beliefs is nothing to do with the statutory requirement. 9.Considering the arguments as advanced on behalf of the respective parties to the lis on hand, this Court is of the considered opinion that the contention of the petitioner for grant of consumption is also well defended by the respondents. However, certain facts if at all the petitioner is of the opinion were not considered by the respondents in the impugned orde....