Dismissed

M/S V.O.C. Park Canteen v. Tamil Nadu Sales Tax

Madras HC2 Mar 2016WP/17942/2008

Case brief

AI extract

What is this about?

The High Court of Madras dismissed a writ petition challenging the Sales Tax Tribunal's order. The Court upheld the Tribunal's decision allowing the Department to adopt the Assessing Officer's view on clubbing turnover since both business units shared a single registration.

What did the court decide?

Writ petition dismissed; order of the Tribunal set aside is quashed; no costs.

M/S V.O.C. Park Canteen Vs Tamil Nadu Sales Tax — Writ and Judicial Review | Madras HC (2016)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 02.3.2016

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CORAM :

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THE HONOURABLE MR.JUSTICE V.RAMASUBRAMANIAN

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AND THE HONOURABLE MR.JUSTICE N.KIRUBAKARAN

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Writ Petition No.17942 of 2008

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M/s.V.O.C.Park Canteen, rep.by K.Thirumurthy, husband and legal heir of T.Rajalakshmi (deceased) Proprietrix, Coimbatore-18. ... Petitioner

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Tamilnadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore-18.

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The Appellate Assistant Commissioner of Commercial Taxes (Main), Coimbatore.

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The Commercial Tax Officer, P.N.Palayam Assessment Circle, Coimbatore. ... Respondents

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PETITION under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari to call for the records on the file of the first respondent in his order in Coimbatore Tribunal State Appeal No.75/02 dated 19.3.2008 and quash the same.

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For Petitioner : Mrs.R.Hemalatha

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For Respondents 2 & 3 : Dr.Anita Sumanth,

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Special Government Pleader

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ORDER OF THE COURT WAS MADE BY V.RAMASUBRAMANIAN,J

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This writ petition arises out of an order passed by the Tamil Nadu Sales Tax Appellate Tribunal, setting aside the order of the First Appellate Authority and restoring the order of the Assessing Officer.

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https://hcservices.ecourts.gov.in/hcservices/

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Heard Mrs.R.Hemalatha, learned counsel for the petitioner and Dr.Anita Sumanth, learned Special Government Pleader appearing for respondents 2 and 3.

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The petitioner is a dealer, having business activities in two places, one under the name of VOC Park Canteen and another as a star hotel. The dealer has one single registration number.

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However, in respect of one turnover that related to star hotel, the dealer paid tax at the rate of 8% and in respect of the turnover that related to VOC Park Canteen, the dealer originally claimed exemption, but subsequently paid 2% under Section 3D after the turnover exceeded Rs.25 lakhs. The Assessing Officer clubbed the turnover of both units together to arrive at the total turnover and demanded tax at the higher rate under Section 3(2). The Appellate Commissioner set aside the order of the Assessing Officer. The appeal filed by the Department was allowed by the Tribunal, forcing the dealer to come up with the above writ petition.

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"'Total turnover' means the aggregate turnover in all goods of a dealer at all places of business in the State, whether or not the whole or any portion of such turnover is liable to tax."

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Though the dealer was running two units, both of them had a common registration number. Therefore, there is no way the turnover could be segregated for the purposes of applying different taxing provisions. Consequently, we find nothing wrong with the order of the Tribunal.

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Accordingly, the writ petition is dismissed. No costs.

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Sub Assistant Registrar

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https://hcservices.ecourts.gov.in/hcservices/

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1.The Tamilnadu Sales Tax Appellate
Tribunal (Additional Bench),
Coimbatore-18.
2.The Appellate Assistant Commissioner
of Commercial Taxes (Main),
Coimbatore.
3.The Commercial Tax Officer,
P.N.Palayam Assessment Circle,
Coimbatore.
4.The Section Officer,
VR Section,
High Court, Madras. [01/06/2016]
+1cc to Mrs.R.Hemalatha, Advocate, S.R.No.13168
+1cc to the Special Government Pleader(T), S.R.No.13402
WP.No.17942 of 2008
KK(CO)
CA(07/04/2016)

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https://hcservices.ecourts.gov.in/hcservices/

M/S V.O.C. Park Canteen v. Tamil Nadu Sales Tax

Case brief

What is this about?

What did the court decide?

M/S V.O.C. Park Canteen v. Tamil Nadu Sales Tax

Case brief

What is this about?

What did the court decide?

What the court decided

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Statutes considered

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