STATE OF TAMIL NADU Vs. TVL CELONY HARDWARES

JUDGEMENT

(1.) Instant Tax Cases (Revision) are filed against the common order of the Tamil Nadu Sales Tax Appellate Tribunal (Main Bench), Chennai, dated 06.04.2017, made in STA Nos.186 & 185 of 2015.

(2.) As the issue involved in both the Tax Cases (Revision) are common, both the cases are taken up together, and disposed of by a common order.

(3.) Short facts leading to the filing of the appeals are that the respondent Tvl.Celony Hardwares, dealers in Hardwares, has filed the monthly returns in Form 'K' under Section 3(4) of the TNVAT Act 2006 for the years 2012-13 and 2013-14, and reported a total and taxable turnover of Rs.50,91,404/- and 38,87,434/- respectively. The assessments were deemed to have been completed under Section 22(2) of the TNVAT Act 2006. As per Section 3(4) of TNVAT Act, respondent can opt for filing returns in Form 'K', if their total and taxable turnover is below Rs.50,00,000/-. But, the total and taxable turnover of the dealer for the year 2012-13 and 2013-14, has exceeded Rs.50,00,000/-. Hence, according to the department, the assessee is not eligible to file returns in Form-K under Section 3(4) of the TNVAT Act 2006. Department has contended that the assessee, ought to have filed their returns, in Form-I, and pay the tax under Section 3(2) of the TNVAT Act, 2006, at the rates specified in Part-B and Part-C of the I Schedule of the Act. Revenue has contended that the dealer has not filed the returns, in Form-I, and paid tax, at the rates specified in Part-B and Part-C of the I schedule under Section 3(2) of the Act.