2022 (12) TMI 306

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....r Respondent: Mrs.K.Vasanthamala Government Advocate ORDER As far as the first issue is concerned, the challenge is to orders of assessment for the periods 2013-2014 to 2015-2016 passed under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (in short 'Act'). 2.The following order was passed on 03.11.2022 after hearing the parties in part: "Heard in part. The issues that ari....

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....harges, rewards, freight charges and resale of software licences. The primary point that would arise is as to whether the aforesaid amounts represent turnover from sales, at all. 2. List on 07.11.2022 at item no.1 in the second list." 3.Today, Mrs.K.Vasanthamala, who is in possession of the records confirms that there is neither letter dated 29.11.2017 nor a pendrive found therein. Learned couns....

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....ards the second issue relating to addition made on account of miscellaneous income, resale of software licence, rewards, freight charges and packing & forwarding charges, it is the stand of the petitioner that the aforesaid amounts taken for the balance sheet project All India figures. Only the amounts attributable to the State of Tamil Nadu must, if at all, be added in the petitioner's case. ....

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....t their old outstanding with their deposit amount and small surplus amount of deposit transferring into misc. income. So there is no question of tax on such amount as sales is not involved in it. Resale of Software Licence: This amount is taken from the company all India Annual Report. Tally software package was installed in the system of our few dealers of other states directly from our Head ....