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TaxTMI 
TaxTMI 
TaxTMI 
2025 (9) TMI 1527
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....oner/Revenue, the respondent/dealer obtained a Registration Certificate to run a business in the name and style of Hotel Tamilagam (P) Ltd., at Karur Bye-Pass Road, Trichy-2. On 13.08.1996, at the time of applying for the Registration Certificate, the respondent/dealer stated that they had applied for registration under the CST Act for the purpose of purchasing machinery, air conditioners, lifts, and electrical goods from other states. The building was constructed during the financial year 1996-1997. The petitioner/Revenue further contends that the respondent purchased raw materials from registered dealers within the State as well as from other States and utilized them for the construction of the building. Subsequently, the building was nam....
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....ssessment by the Commercial Tax Officer, Rockfort Circle, Trichy, for the financial years 1994-95, 1995-96, and 1996-97, with turnovers of Rs. 28,57,109/- Rs. 16,92,674/-, and Rs. 3,41,669/- respectively, is incorrect. 4. Challenging the order of the Assessing Officer, the respondent/dealer filed an appeal before the Appellate Assistant Commissioner (CT), Trichy, disputing the entire taxable turnover and the resultant levy of tax, surcharge (SC), additional sales tax (AST), and the imposition of a penalty under Section 12(3)(B) of the Act. The Appellate Authority, vide order dated 11.01.1999, allowed the appeal with the following observations: "In the instant case, no valuable consideration had also been received by the appellan....
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....ence to various causes of the memorandum has thoroughly mislead itself into making on assessment relates to works contract without first making sure that there is a contract which come within the category of works contract. Thus, it is clear from a reading of the Memorandum of the Association and the impugned orders, the appellants had never enter into any contract with third parties and no transfer of property involved in the execution of works as alleged by the learned Assessing Officer on the ground that no one can transfer the goods to himself. In the light of the principles laid down in the above said case, the assessment made by the learned Assessing Officer on the above disputed turnover are not in order and are not sustainable as it....
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....t pinpointed any specific materials to set aside the orders of the Appellate Assistant Commissioner (CT). In the light of the above observations and facts, the orders of the Appellate Assistant Commissioner (CT) is upheld and consequently, the appeals filed by the State stand dismissed." 6. Aggrieved by the Tribunal's order, the Revenue has filed this Tax Case Revision. 7. The learned Government Advocate for the petitioner submits that the Tribunal failed to recognize that two distinct legal entities were involved viz., one executing work for the other on a contractual basis. Just because the Directors in both entities are the same, it does not mean that both legal entities are one and the same. A sale from one to the other should be ....
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....stant Commissioner who deleted the assessment made by the Assessing Officer on transfer of property of building, stating that it suffers from legal infirmity? (ii) Whether the Tribunal is correct in confirming that two different companies with two different Memorandum of Association but with same Directors are one and the same legal entity? 11. The admitted facts are that Hotel Tamilagam (P) Ltd. is a registered dealer under the Tamil Nadu General Sales Tax Act, 1959 (TNGST Act). It had purchased construction materials both from within the State and from other States. The building constructed using these materials was later transferred to another concern, Hotel Mayas, which obtained a separate registration under the Tamil Nadu T....