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TaxReply India Pvt Ltd
Translate by TaxGPT: 

COIMBATORE CORPORATION CONTRACTORS WELFARE ASSOCIATION vs. STATE OF TAMIL NADU, THE COMMISSIONER, GREATER CHENNAI CORPORATION, THE DEPUTY COMMISSIONER (WORKS) , THE FINANCE ADVISOR, THE CHIEF ENGINEER AND THE COMMISSIONER OF COMMERCIAL TAXES
(Madras High Court)

Hon'ble Judges:

T.S.SIVAGNANAM
Pet. Counsel
S.doraisamy
Res. Counsel
A.sri Jayanthi
K.venkatesh

Petitioner / Applicant

COIMBATORE CORPORATION CONTRACTORS WELFARE ASSOCIATION

Respondent STATE OF TAMIL NADU, THE COMMISSIONER, GREATER CHENNAI CORPORATION, THE DEPUTY COMMISSIONER (WORKS) , THE FINANCE ADVISOR, THE CHIEF ENGINEER AND THE COMMISSIONER OF COMMERCIAL TAXES
Court Madras High Court
State

Tamilnadu

Date Oct 5, 2017
Order No.

W.P No.24852 of 2017

Citation

2017(10) TAXREPLY 3098

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ORDER

The petitioner is an association registered under the provisions of the Tamil Nadu Societies Act bearing Registration No.81/2012. The Association was formed for the Welfare of the members of the Road Contractors, who have been carrying on works for the National Highways and Highways department and other Governmental organisation. 2. The contractors used to remit 2% tax on value for the works executed by them towards the Works Contract Tax under the Tamil Nadu Value Added Tax, 2006 [hereinafter called as “the TNVAT”] in terms of Section 6 of the TNVAT Act. 3. After the enactment of the Central Goods and Services Tax Act, 2017 with effect from 01.07.2017, certain problems have arisen, which has compelled the petitioner to submit representations to the respondent. 4. The petitioner would state that on 22.08.2017, the Central Government issued notification notifying that 6% of the tax is leviable by the Central Government towards Works Contract. 5. The State ....

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