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ANITA SUMANTH, G. ARUL MURUGAN
Earth Tech Enterprises Ltd. – Appellant
Versus
Assistant Commercial Tax Officer, Chennai – Respondent
ORDER :
PRAYER in W.P. No. 36776 of 2004: PETITION under Article 226 of the Constitution of India praying for issuance of writ of Certiorari calling for the records of the case on the file of the first respondent herein in G.D 15/04-05 dated 6-12-2004 issued under Sec. 46 of the Tamil Nadu General Sales Tax Act, 1959 and quash the same.
PRAYER in W.P. No. 36777 of 2004: PETITION under Article 226 of the Constitution of India praying for issuance of writ of Certiorari calling for the records of the case on the file of the first respondent herein in G.D 15/04-05 dated 6-12-2004 issued under Sec. 42 of the Tamil Nadu General Sales Tax Act, 1959 and quash the same.
1. A common order is passed in respect of both the Writ Petitions under consideration, since the facts involved as well as the cause of action are one and the same.
2. The petitioner is a company engaged in the importation and trading of edible oils, iron and steel scrap. It claims to have applied for registration under the provisions of the Tamil Nadu General Sales Tax Act, 1959 (in short ‘TNGST Act’) by way of application dated 22.09.2004. The application was returned for rectification of defects and according to the petitione
Compounding orders under sales tax law must follow a proper assessment and notice; failure to do so violates natural justice.
The burden of proof under the TNGST Act rests with the assessee, and failure to establish claims leads to tax liability and penalties.
Non-registration and failure to comply with statutory provisions preclude the benefit of presumptive taxation under Section 6 of the Tamil Nadu Value Added Tax Act, 2006.
Freight charges are considered part of the sale consideration in sales tax assessments, and authorities must thoroughly examine accounts rather than rely on estimates.
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