2021 (9) TMI 308

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.... common order, both the writ petitions are taken up for final disposal. 3. In these writ petitions, the petitioner has challenged orders of the respondent dated 19.11.2003 and 20.11.2003 rejecting the request of the petitioner for refund of the difference in the Entry Tax paid by the petitioner under the provision of the Tamil Nadu Tax on Entry of Motor Vehicles in to Local Areas Act, 1990 [for brevity referred to as TN Entry Tax Act, 1990] and Tamil Nadu General Sales Tax Act [for brevity referred to as TNGST Act, 1959]. 4. The petitioner is a dealer of two wheeler and had paid Entry Tax for the following assessment years: Assessment Year Date of Order Purchase Value Rs. Rate of Entry Tax (%) Entry Tax Paid and Assesse....

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....te of Tamil Nadu Vs Ganesh Automobiles, (2004) 134 STC 272, (ii) Khivraj Motors Limited Vs Assistant Commissioner (CT), Fast Track Assessment Circle III, Chennai and another, 139 STC 233 (iii) M/s Coimbatore Auto Garage (p) Ltd., Vs Commercial Tax Officer, Coimbatore, (2011) 45 VST 69 (Mad) order dated 20.03.2003 in W.P.Nos.9017 and 9018 of 2003. It is therefore submitted that the Hon'ble Supreme Court has dismissed the appeals against the decision rendered in State of Tamil Nadu Vs Ganesh Automobiles, (2004) 134 STC 272 and in M/s Coimbatore Auto Garage (p) Ltd., Vs Commercial Tax Officer, Coimbatore, (2011) 45 VST 69 (Mad) in W.P.Nos.9017 and 9018 of 2003 vide order dated 06.08.2004 and 09.12.2016 in SPL (Civil) N....

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....rely because there is an excess remaining unadjusted due to the differences in the rate of tax under TNGST Act, 1959, at 8% Entry Tax and at 8% TNGST ipso-facto will not mean that the petitioner has paid tax in excess under Section 3 of the Entry Tax Act, 1990 so as to warrant a refund under Section 11 of the Entry Tax Act, 1990. 9. I have considered the arguments advanced by the learned counsel for the petitioner and the respondent and I have perused the impugned order and the case laws cited by the petitioner and the respondent. 10. The arguments advanced by the learned counsel for the respondent appears to be a reasonable interpretation and consistent with the provisions of the Tamil Nadu Tax on Entry of Motor Vehicles in to Local ....

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....nd as such, the petitioner is entitled for refund of such excess amount. In view of some dispute with regard to the amount of tax payable by the petitioner under the Tamil Nadu General Sales Tax Act, the learned single Judge has directed the second respondent to hold an enquiry in this regard and refund the balance if any. We agree with the reasonings of the learned single Judge and there are no merits in the appeal. This view was also followed in M/s.Coimbatore Auto Garage (P) Ltd., Coimbatore Vs The Commercial Tax Officer, Coimbatore, (2011) 45 VST 69 (MAD) for a different assessment. 13. Though the arguments advanced by the learned counsel for the respondent based on the decision of the learned single Judge in Khivraj Motors Limite....