2015 (4) TMI 1360

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pay the entire tax liability although the petitioner had paid the tax to the selling dealer and claimed input-tax credit, ignoring the fact that the issue has been squarely covered by various judgments of this Court viz., M/s. Althaf Shoes (P) Ltd., Vs. Assistant Commissioner, (CT) Valluvarkottam reported in 50 VST 179, Sri Vinayaga Agencies Vs. Assistant Commissioner (CT) Vadapalani-I Circle reported in 60 VST 283 (Madras), M/s. New Consolidated Construction Co. Ltd., Chennai Vs. The Assistant Commissioner (CT), Taylors Road, Chennai -10 in W.P. No. 6980 of 2015 and Tvl Raymix Concrete India Pvt. Ltd., Vs. Assistant Commissioner (CT), Chennai - 60 040 in W.P. No. 7522 of 2015, is liable to go. 2. Learned counsel appearing for the petiti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... provision under which the present action has been initiated, namely invoking sub-section (16) of Section 19, does not appear to be correct on the admitted facts as above. All the revision orders revising the input tax credit on the admitted case of tax having been paid to the selling dealer, therefore, are found to be totally incorrect, erroneous and contrary to the provisions of the TNVAT Act and Rules. As a result, all the orders are liable to be set aside." For all the above reasons, the impugned orders are set aside and the writ petitions are allowed. Consequently, M.P.Nos.1 of 2013 are closed. No costs. 4. Adding further, the learned counsel for the petitioner would submit that it is not in dispute that as per Section 19(1) of T....