Tamil Nadu State Marketing Corporation (TASMAC) has informed the Madras High Court Bench here of having made it mandatory for every liquor dealer including recreation clubs to furnish invoice wise sales along with Value Added Tax returns.
The submission was made before Justice M. Venugopal who was seized of a writ petition filed by a club at Thiruthangal in Sivakasi Taluk of Virudhunagar district against the insistence of TASMAC District Manager to furnish its Tax Payer’s Identification Number (TIN). The petitioner club had questioned the authority of TASMAC district official to demand the TIN and claimed that only the Commissioner of Prohibition and Excise had to the authority to make such demands since he was the authority competent to issue liquor vending licence.
Replying to it, TASMAC counsel M. Muniasamy stated that the Managing Director of TASMAC had sent a communication to all District Managers in the State asking them to collect the TIN from liquor dealers and make sure that they had paid VAT for the sales.
After recording his submission, the judge held that the TASMAC District Manager was not justified in granting just six days’ time to the petitioner club for submitting its TIN and directed the official to give at least three weeks for furnishing the number issued by Commercial Taxes Department.
“Till such time, the second respondent (District Manager) is directed to maintain the supply of liquor and if any accounts are to be kept by the petitioner club in this regard, the same may also be kept. To this effect, it is open to the second respondent to issue a communication to the club,” the judge also ordered.
