Case Law Details
Infiniti Wholesale Limited Vs Assistant Commissioner (CT) (Madras High Court)
Asstt Commissioner (CT) v. Infiniti Wholesale Ltd. [2017] 77 taxmann.com 372 (Mad.) – The Hon’ble High Court of Madras held that if the sales are not disclosed by a seller either in the monthly returns or the tax collected from the dealer is not made over to the Department by such seller, the action lies against the defaulting seller and not against the buyer
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
The petitioner, a Public Limited Company, incorporated under the Indian Companies Act, 1956, and registered as a dealer, on the file of the respondent, under the provisions of the Tamil Nadu Value Added Tax Act, 2006, (in short “the Act”), has filed this writ petition, challenging the order of assessment, dated 25.02.2013 for the assessment year 2011-12.
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