2023 (9) TMI 1052

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....onourable Mr. Justice C. Saravanan For the Petitioner : Mr.S.Lakshmi Narayanan For the Respondent : Mr.TN.C.Kaushik Additional Government Pleader ORDER Mr.T.N.C.Kaushik, learned Additional Government Pleader takes notice on behalf of the respondent. 2. The petitioner has approached this Court after a lapse of long period as the impugned order is dated 30.01.2020. Relevant portion of....

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....ection 3, sub - section (3) of Section 5, Section 6, Section 6A or subsection (1) of Section 8 of the Central Sales Tax Act, 1956 which is not substantiated in the manner, and within the period, prescribed in the rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 shall not be eligible to credited to the electronic credit ledger. The taxable person has not mentioned t....

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....ted has been captured in the returns of turnover filed under the erstwhile TNVAT regime, I accept the stand of the petitioners to the effect that such amounts would stand included for the purposes of transition under Section 140. 32. My conclusion also finds support from the language of Section 20 of the TNVAT Act dealing with assessment of tax, as per which, tax under that Act was to be ....