Case Law Details
Case Name : Sunrise Foods Private Limited Vs Assistant Commissioner (CT) (FAC) (Madras High Court)
Appeal Number : W.P. No. 21982 to 21987 of 2016
Date of Judgement/Order : 19/05/2020
Related Assessment Year :
Courts :
All High Courts Madras High Court
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Sunrise Foods Private Limited Vs Assistant Commissioner (CT) (FAC) (Madras High Court)
Conclusion: Liability of Purchase Tax under Section 12 of the Tamil Nadu Value-added Tax Act, 2006 was not attracted in case assessee’s turnover was also below Rs. 300 Cr
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Sir,
This decision is against the High court Madras decision in Tax Case (Revision) Nos. 3, 4 & 5 of 2015THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM
and
THE HONOURABLE MR.JUSTICE N.SATHISH KUMAR DATED : 06.12.2018 . Since this decision is a bench decision this is being followed by the department.