The High Court dismissed the writ petition challenging a tax notice imposing 14.5% tax, setting aside the impugned order based on a subsequent advance ruling that fixed the tax rate at 5%.
Impugned order set-aside; respondents directed to issue fresh notice and pass appropriate orders in accordance with the clarification fixing the tax rate at 5%.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 03.03.2020
CORAM:
THE HON'BLE Mr. JUSTICE R.MAHADEVAN
M/s. Yoga Bhuvaneswari Hardwares,
Rep. By its Proprietor – K.Sudhakar, No.129-C Salem Road, Opp. RTO Office, Namakkal 637 001, Namakkal District ... Petitioner ..vs..
Prayer:Writ Petition filed 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 second respondent in its impugned proceeding in ACAAR 85/2012-13 dated 14.02.2013 of the second respondent and to quash the same. .
Heard Mrs.R.Hemalatha, learned counsel for the petitioner and Mr.A.N.R.Prathap, learned Government Advocate for the respondent.
2.The petitioner has filed this writ petition challenging the notice issued by the third respondent dated 14.02.2013, proposing to tax the petitioner on the sales of primers at 14.5% based on a clarification issued by the Commissioner. Indian Small Scale Paint Association and others moved this Court challenging the said clarification in W.P.Nos.12019 of 2013 etc., batch. The said writ petitions were dismissed, against which, the petitioners therein preferred Writ Appeals in W.A.Nos.1660, 1731 and 2135 of 2013. The Division Bench of this Court, by judgment dated 26.08.2014, granted liberty to the appellants to file applications under Section 48-A(4) of the Tamil Nadu Value Added Tax Act, 2006 to seek for review of the said clarification. Pursuant to the direction issued by the Division Bench, review applications filed, which were heard by the Authority for Clarification and Advance Ruling and the said authority by order dated 23.10.2014, clarified that the rate of tax for sale of primers shall be at 5%.
Sd/Assistant Registrar // True Copy// Sub Assistant Registrar
srk
To
+1cc to M/s.R.Hemalatha, Advocate, Sr.No.18935
W.P.No.16636 of 2013
& M.P.Nos.1 and 2 of 2013
AK(CO)
GS(27/05/2020)
1 issue framed by the court
Whether to quash the impugned proceeding proposing tax at 14.5% where a subsequent clarification reduced the rate to 5%.
2 provisions across 2 enactments
M/s. Yoga Bhuvaneswari Hardwares
State of Tamil Nadu
Authority for Clarification and Advance Ruling
Assistant Commissioner (CT), Namakkal
R.MAHADEVAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
