Case Law Details
Tvl.R.Rama Rao Vs Assistant Commissioner (ST) (Madras High Court)
Madras High Court held that the arriving at taxable turnover arbitrarily without giving particulars of the value of the goods and value of the services untenable under Tamil Nadu Value Added Tax Act (TNVAT Act).
Facts- The petitioner has preferred the present writ as being aggrieved by the impugned order dated 01.06.2022. The estimated taxable turnover has been arrived at Rs.19,81,79,432/-, by deducting 30% towards labour charges and like charges from the total contract income of Rs.28,31,13,474/- reported in the Profit & Loss Account.
The petitioner is a Civil Contractor and executes works contracts for statutory Corporations and State Departments such as Greater Chennai Corporation, Highways and Rural Works Department, etc. The petitioner had earlier filed a petition and had prayed for a mandamus to direct the respondents therein to consider and grant a refund of the TDS (deduction of tax at source) amount of Rs.56,18,991/- to the petitioner covered by certificate in Form T and statement of tax deduction at source in Form R filed by the Greater Chennai Corporation.
The said Writ Petition was disposed of by this Court by its order dated 14.12.2021 without expressing any opinion on merits by directing the respondents therein to consider the representation dated 07.11.2018 and 02.07.2021 of the petitioner. By these representations, the petitioner had requested the 1st respondent therein, the respondent herein to refund an amount of Rs.56,18,991/- to the petitioner which is said to have been deposited by the Greater Chennai Corporation as TDS while paying the amounts to the petitioner u/s. 13 of the TNVAT Act, 2006.
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