CANON INDIA PRIVATE LIMITED, NEW DELHI Vs. STATE OF TAMIL NADU, THROUGH SECRETARY, MINISTRY OF EDUCATION AND COMMERCIAL TAXES

JUDGEMENT

(1.) These writ petitions arise under the Tamil Nadu Value Added Tax, 2006 (TN Act 31 of 2006) (hereinafter referred to as the VAT Act).

(2.) Broadly, there are two category of cases, one set of writ petitions filed for issuance of writ of Declaration that Section 19(1) of the VAT Act prescribing the period for claim of Input Tax Credit (ITC) is inconsistent with the charging Section 3(2) and Section 3(3) and the general scheme of the Act for filing return and annual assessment and reassessment embodied such as Section 22, 27(b), Section 29, the revisional power under Section 53 and to be declared unenforceable and irrational infringing Article 14 and 19(1) (g) of the Constitution of India insofar as setting out a condition as to time.

(3.) In the other set of writ petitions prayer has been made for issuance of writ of Mandamus to forbear the State of Tamil Nadu from recovering tax in excess of 4% in disregard of item 24 of G.O.Ms.No.3, CT & R (B1) department, dated 01.01.2007, notified under serial No.68 of Part B of the First Schedule to the VAT Act, by resorting to levy at 12.5% under the residuary classification of Part C of the First Schedule to the VAT Act by giving effect to the order passed by the Commissioner of Commercial Tax, dated 18.04.2007.