Tax appeal case order No.358/01 and Appeal No.250/02 dated 05.10.2004 quash the same. For Petitioner : Mrs.R.Hemalatha For Respondents : Mr.Mohammed Saffiq Special Government Pleader (Taxes) —–“total turnover” is concerned, we have no doubt that the “total turnover” would include even the exempted turnover.
[M/s.The Coimbatore Cosmopolitan Club V.
The Tamil Nadu Sales Tax Appellate Tribunal]
1/10
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated: 09.03.2020
CORAM
THE HONOURABLE Dr. JUSTICE VINEET KOTHARI
AND
THE HONOURABLE Mr. JUSTICE R.SURESH KUMAR
W.P.Nos.8851 and 8852 of 2005 and
W.P.M.P.Nos.9554 and 9555 of 2005
M/s.The Coimbatore Cosmopolitan Club,
Rep. by its Honarary Secretary,
B.Selvaraj, No.200, Race Course Road,
Coimbatore – 641 018. … Petitioner in both WPs
Vs.
1.The Tamil Nadu Sales
Tax Appellate Tribunal (Addl. Bench), Coimbatore.
2.The Additional Appellate
Assistant Commissioner
of Commercial Taxes, Coimbatore.
3.The Deputy Commercial Tax Officer,
Trichy Road Circle, Coimbatore. … Respondents in both WPs
Prayers: Petitions filed under Article 226 of the Constitution of India praying for
issuance of a writ of certiorari calling for the records on the file of the 1st
respondent in his Order in Coimbatore Tribunal Appeal No.358/01 and Appeal
No.250/02 dated 05.10.2004 quash the same.
For Petitioner : Mrs.R.Hemalatha
For Respondents : Mr.Mohammed Saffiq
Special Government Pleader (Taxes)
http://www.judis.nic.in
[5/12, 07:18] Sekarreporter: 🙏🏽🙏🏽
[5/12, 07:19] Sekarreporter: Order in W.P.Nos.8851 & 8852/2005 dt.09.03.2020
[M/s.The Coimbatore Cosmopolitan Club V.
The Tamil Nadu Sales Tax Appellate Tribunal]
9/10
for the Assessee that the provisions after its substitution from 01.04.1999 should
be held to be clarificatory in nature and to apply to the period even prior to
01.04.1999 i.e. Assessment year 1997-1998 which is the assessment year involved
in the present case. A substantive provision of the Act unless specifically made
retrospective by the Legislature cannot, by a deeming fiction, be construed to be a
retrospective provision.
6.As far as the words “total turnover” is concerned, we have no doubt that
the “total turnover” would include even the exempted turnover. Since obviously
the total turnover of the Assessee in question for the Assessment Year 1997-98,
1998-99 was beyond the prescribed limit of Rs.50 Lakhs viz., being
Rs.72,34,527/- and Rs.82,56,668/- as quoted above, we have no doubt that the
learned Tribunal and the authorities below were justified in not applying the
Section 3-D of the Act to the present case. We do not find any merit in the present
Writ Petitions filed by the Assessee and they are liable to be dismissed and the
same are accordingly dismissed. No costs.
(V.K. J.) (R.S.K. J.)
09.03.2020
Index : Yes / No
Speaking Order : Yes / No
Sgl http://www.judis.nic.in
