2021-VIL-829-MAD

VAT High Court Cases

Tamil Nadu Tax on Entry of Goods into Local Areas Act, 2001 - Refund of tax – Appellant/assessee was manufacturer of CTD & TMT bars – Till enactment of Tamil Nadu Tax on Entry of Goods into Local Areas Act, 2001, appellant was paying 4% tax against “C” Form declaration for inter-state sales – After Entry Tax Act came into force, for goods purchased from outside, entry tax had been levied and same was challenged before Court resulting in declaring demand and collection of entry tax under the Act as illegal, unauthorized and violative of Article 301 of the Constitution – Appellant filed writ petition seeking direction to respondent to grant refund of entry tax collected from appellant – Single Judge observed that validity of the Act was under challenge before Supreme Court, therefore, appellant had to necessarily wait till passing of verdict by Supreme Court – Single Judge dismissed appellant’s petition – Hence, instant appeal was filed by assessee – HELD - as on date, legal position is that Supreme Court has upheld validity of the Entry Tax Act – As pointed out by Single Judge in impugned order, if at all there is any right for appellant to seek for refund of tax already paid, such right will arise only after disposal of issue whether Ingots purchased by appellant from outside the State, is liable for entry tax and whether there is any discrimination in classification of goods – Without a declaration regarding legality of imposing entry tax for ingots is held to be unconstitutional, refund of tax already collected will not arise – Writ Petition seeking refund of entry tax is premature and it is dismissed

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