RISHIKESH ELECTRICALS Vs. ASSISTANT COMMISSIONER (CT)

JUDGEMENT

(1.) Heard Mr. C. Baktha Siromoni, learned counsel for the petitioner and Mr. A. N.R. Jayapratap, learned Additional Government Pleader (Taxes). With the consent of both the parties, these writ petitions are taken up for final disposal at the admission stage itself. The petitioner has filed these writ petitions seeking to quash the proceedings of the respondent dated February 20, 2015.

(2.) Section 3 of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as "the Act 2006") is extracted hereunder:

(3.) Admittedly, in this case, the turnover is less than Rs. 10 lakhs and the proposal and determination of tax at 14.5 per cent and levy of penalty in terms of section 27 of the Act 2006 on the total turnover which is less than Rs. 8 lakhs is contrary to the provisions of section 3 of the Act 2006, which is extracted supra.