2023 (4) TMI 597

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....th For the Petitioner : Mr.R.Kumar For the Respondent : Mrs.K.Vasanthamala Government Advocate COMMON ORDER The petitioner is a dealer registered under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (in short 'TNVAT Act'). The present challenge is to two orders of assessment dated 09.10.2020 and 22.10.2020 passed under the TNVAT Act, in respect of turnover from the ....

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.... Pleader upon a direction from the court, has produced a copy of the audit objections, based upon which the assessments have been completed. The Audit Officer in audit note No.40, refers to Form WW filed by the petitioner concluding that the dealer has effected sales to SEZ units in other states. However, the Form WW produced by the petitioner and forming part of the records do not indicate so. Th....

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.... goods is not a condition precedent or sine qua non to qualify as a Zero Rate sale as long as the sale falls within clause(ii) of Section 18 (1) of the TNVAT Act. c. To claim refund in terms of the Section 18 (2) read with 18 (3) of the TNVAT Act, export of goods is an essential condition but not the benefit of Zero Rate. d. Zero Rate is distinct from exemption and thus the provi....