- (1.) SINCE , the issues involved in both the writ petitions are similar in nature, they have been taken up together and a common order is passed.
(2.) HEARD the learned counsels appearing for the parties concerned. It has been stated that the petitioner is a dealer, registered under the provisions of the Tamil Nadu General Sales Tax Act, 1959, and the Central Sales Tax Act, 1956. During the assessment year 1993-94, the petitioner had effected works contracts, relating to central air conditioning plants, in the State of Tamil Nadu. In order to execute such works contracts, the petitioner had effected inter-state purchase of various goods and materials, from the vendors, who are located outside the State of Tamil Nadu. As such, the works contracts entered into, by the petitioner, had involved inter-state movement of goods. The petitioner had collected the appropriate tax from its customers and had filed the returns and paid the tax, under Section 3(B) of the Tamil Nadu General Sales Tax Act, 1959.
(3.) IT has been further stated that the petitioner had taken the stand that the goods and materials sourced from the vendors, located outside the state of Tamil Nadu, and utilised in the execution of the works contracts inside the State of Tamil Nadu, could not be brought to tax, in view of the deduction available for such amounts, under Section 3(B)(2)(a) of the Tamil Nadu General Sales Tax Act, 1959, in view of the decision of the Supreme Court, in BUILDERS ASSOCIATOIN OF INDIA Vs. UNION OF INDIA AND OTHERS (1973 STC 370). Accordingly, the refund of an amount of Rs.60,91,483.00, paid as tax, which included the tax, surcharge and additional surcharge, had been claimed by the petitioner. However, by an order of assessment, dated 13.3.2000, relating to the assessment year 1993-94, the Assessing Authority had rejected the claim of the petitioner.;