JUDGMENT

(Judgment of the Court was made by S.M.SUBRAMANIAM, J.)

This Tax Case has been filed by the petitioner/appellant, raising the following substantial questions of law:-

“(1) Whether, on the facts and in the circumstances of the case, the Hon'ble Appellate Tribunal was right in law in stating that the Petitioner/Appellant would fall within the ambit of “dealer” as per section 2(15) of the TNVAT Act, 2006?

(2) Whether, on the facts and in the circumstances of the case, the Hon'ble Appellate Tribunal was right in law in stating that sale of repossessed vehicle on behalf of the defaulter by the Petitioner/Appellant would be liable to pay taxes under VAT Act on the sale of the Hypothecated Motor Vehicles?

(3) Whether, on the facts and in the circumstances of the case, the Hon'ble Appellate Tribunal was right in law in stating that the Petitioner/Appellant is a dealer even though the contractual agreements specifically states the Petitioner/Appellant as not the owner of the Vehicle?

(4) Whether, on the facts and in the circumstances of the case, the Hon'ble Appellate Tribunal was right in law in stating that Resale of Plant and Machinery, Furniture and Fittings and Fixed Asset by the Pe