SHRIRAM CAPITAL LTD Vs. COMMERCIAL TAXES OFFICER

JUDGEMENT

(1.) THE main contention of the learned counsel appearing for the petitioner is that the petitioner is not a dealer, as per Section 2(15), nor a registered dealer, as per Section 2(30), nor a casual dealer, under Section 2(12) of the Tamil Nadu Value Added Tax Act, 2006. THErefore, the levy of tax on the petitioner is illegal and void.

(2.) AT this stage of the hearing of the writ petition, the learned Additional Government Pleader appearing for the respondent had submitted that the goods in question, detained by the respondent, would be released on the petitioner paying the tax due, at 12.5%, amounting to Rs.3,77,978/-, subject to adjudication proceedings.