TaxTMI 
TaxTMI 
TaxTMI 
2022 (10) TMI 956
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....COMMON ORDER As the issues involved in the above Writ Petitions are one and the same, both cases are taken up for disposal by this common order. 2. In these Writ Petitions, the respective Writ Petitioners have challenged the impugned orders passed by the Sales Tax Appellate Tribunal vide order dated 19.06.2006 in C.T.A.No.219/2002 and the impugned proceedings dated 08.11.2006 in C.T.S.A.No.498/2001. 3. By the orders impugned in the above Writ Petitions, the Tribunal has held that, the respective Petitioners are liable to pay the additional sales tax under the provisions of Section 2(a) of the Tamil Nadu Additional Sales Tax Act, 1970, as it stood during the period in dispute. 4. The dispute in these Writ Petitions arise on account of am....
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....)(a) The tax payable under the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959) (hereinafter in this Section referred to as the said Act), shall, in the case of a [casual trader or agent of a non-resident dealer or a local branch of a firm or company situate outside the State] whose taxable turnover for a year exceeds [ten lakhs of rupees], be increased by an additional tax calculated at the following rates, namely: Table - 2 : (i) Where the taxable turnover exceeds ten lakhs of rupees, but does not exceed one crore of rupees Provided that no additional tax shall be payable under this item for the first ten lakhs of rupees of the taxable turnover. 1.5 per cent of the taxable turnover (ii) Where the taxable turnover....
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....n the amendment as ultra vires the Constitution and passed the following order: "27. To give effect to the said intention, we proceed to hold that clause (a) of sub-section (1) of section 2 of the principal Act, namely, Act 14 of 1970 is ultra vires and should stand deleted. We make it clear that we are striking down only clause (a) of section 2(l). We also make it clear that under Section (2) and 2(3), the intention of the Legislature not to pass on the burden of additional sales tax to the consumers and the reference to prosecution, shall stand unaltered. So far as section 2(1)(aa) as amended by Tamil Nadu Act 31 of 1996, the following words shall stand deleted as obnoxious: (1) The words "in this State" after the words, "Principal se....
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....for the Respondents would submit that, the issue is no longer res integra and it is covered by two decisions of the Division Bench of this Court, wherein, it has considered the impact of the amendment and the decision of the Tamilnadu Special Taxation Tribunal in Siemens case (supra). 11. Reference is made to the decision of the co-ordinate Bench of this Court in Philips India Limited vs. The Assistant Commissioner (CT), Chennai reported in (2004) 137 STC 134 Madras and yet another decision of the co-ordinating Bench of this Court in the case of State of Tamilnadu vs. National Time Company reported in (2010) SCC Online Mad. 3781. 12. By way of rejoinder, learned counsel for the Petitioner in W.P.No.8875 of 2007 submits that, the decision ....
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.... Sugars, though it has been concluded that, the Sales Tax Appellate Tribunal has rightly held that, additional sales tax cannot be levied, since the taxable turnover for the whole year was determined as Rs.43,03,53,904/-, which is below Rs.100 crores in a year, there is no discussion as to why the other two decisions rendered in the cases of Philips India Limited and National Time Company (supra) stand dissented. However, it is noted that, the said Bench has taken a contra view in T.C.(R) No.23 of 2018 vide order dated 19.02.2018 in the case of Deputy Commissioner (CT) vs. R.P.Tikmany. 16. We are of the view that, the co-ordinate Bench of this Court in the cases of Philips India Limited (supra) and National Time Company (supra) decided the....