2016 (6) TMI 1482

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.... M. P. No. 1 to 1 of 2015 - -<br>CST, VAT & Sales Tax<br>THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM For Petitioner : Mr.R.L.Ramani, Senior Counsel for Mr.B.Raveendran For Respondents : Mr.Manokaran Sundaram Additional Government Pleader COMMON ORDER Heard Mr.R.L.Ramani, learned Senior Counsel for the petitioner and Mr.Manokaran Sundaram, learned Additional Government Pleader appearing fo....

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....to this notice on 19.05.2015 stating that during the relevant time they were following the system of filing monthly returns based on the suggestion provided by one of the Circle Officer who at the time examined their monthly filing system and advised them to follow the same. Therefore, the petitioner stated that as per the advise given by the Circle Officer, they have been filing the monthly retur....

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.... is not applicable to us as we are dealers in works contractor. So you have advised us to pay the VAT as per Section 5 of the TNVAT Act 2006. We admitted the above points and accepted to pay the VAT against Deemed sale value by adding of G.P. on the purchase value." 4.The petitioner along with their reply to the show cause notice have appended these statements, which were recorded by the Enforc....

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....the respondents, this Court is of the view that the petitioner should be directed to pay a portion of the tax liability as demanded. 6.In the light of the above, these Writ Petitions are disposed of by directing the petitioner to pay 15% of the disputed tax within a period of six weeks from the date of receipt of a copy of this order and if such payment is effected by the petitioner within the ....