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2015 (4) TMI 1155 - HC - VAT and Sales TaxClassification of goods - roof cladding and steel sheets - levy of sales tax - taxed at the rate 12.5% or 4% - jurisdiction of AO - Held that: - It is well settled that the Assessing Officer is a quasi-judicial authority and in exercising his quasi-judicial function of completing the assessment, he is not bound by the instructions or direction of the higher authorities - the first respondent failed to appreciate that throughout the State of Tamil Nadu, the goods, namely, corrugated sheet and steel structures, are assessed and levied tax at 5% only as declared goods falling under Entry 41 of the First Schedule to the TNVAT Act read with Section 14 of CST Act - since the first respondent failed to grant an opportunity of hearing before enhancing the turnover from ₹ 6,32,89,746/- to ₹ 7,38,45,800/- without notice to the petitioner, the impugned orders are liable to be set aside - petition allowed - matter on remand.
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