VITAN DEPARTMENTAL STORES & INDUSTRIES LIMITED Vs. STATE OF TAMIL NADU, REP. BY THE JOINT COMMISSIONER

JUDGEMENT

(1.) These Tax Case Revisions have been admitted on the following substantial questions of law:-

(2.) The petitioner in both the Tax cases, is the same assessee, a company engaged in the business of operating supermarket under the name and style of VITAN A/C Supermarket. T.C.(R) No.29 of 2011 pertains to the assessment year 2002-03 and T.C.(R).No.30 of 2011 pertains to the assessment year 2004-05 under the Tamil Nadu General Sales Tax Act, 1959 (TNGST Act).

(3.) For the assessment year 2002-03, the petitioner was assessed on a total and taxable turnover of Rs.84,68,410/- and Rs.12,07,663/- respectively. The petitioner filed an appeal before the Appellate Assistant Commissioner (CT), who remanded the case back to the Assessing Officer. On such remand, the Assessing Officer determined the taxable, resale and total turnover at Rs.5,69,063/-, Rs.11,62,213/- and Rs.17,31,276/- respectively and levied tax at 4% on the turnover relating to the Franchise Commission to the tune of Rs.5,23,613/-. Aggrieved by such order, the petitioner filed appeal before the First Appellate Authority, who partly dismissed the appeal and remanded the matter only to the extent regarding the Franchise Commission which was received by the petitioner in Bangalore which was also brought under the assessment under TNGST Act. Aggrieved by such order partly dismissing the appeal, the petitioner filed appeal before the Tamil Nadu Sales Tax Appellate Tribunal (Main Bench), Chennai (Tribunal). The Tribunal dismissed the appeal by order dated 18.10.2010, against which the petitioner has filed T.C.(R) No.29 of 2011.