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2013 (3) TMI 296 - HC - VAT and Sales TaxRevision of Assessment order - Tamilnadu General Sales Tax Act, 1959 - as per the assessee when Watery Coconuts have been declared as a commodity exempted from the levy of sales tax, it is not open to the respondent to levy such tax in an indirect manner - as per the department period of limitation would not apply to the present case - Held that:- It is not in dispute that the impugned notice issued by the respondent and the consequential order passed thereon are beyond the period of five years from the date of the initial assessment order. While so, it would not be open to the respondent to claim that the petitioner is not entitled to raise the plea of limitation when the matter had been remitted back by this Court, by its order, dated 30.1.2012. It cannot be claimed that the period of limitation would not apply in respect of cases where an order had been passed remitting the matter back to the authority concerned for considering it afresh. In fact, the orders passed by the respondent, on 3.9.2009, had been set aside by this Court, by its order, dated 30.1.2012, as such orders could not be sustained in the eye of law. Even though this Court had remitted the matter back to the respondent after setting aside the impugned orders, dated 3.9.2009, mainly on the ground that no notice had been issued to the petitioner before passing the said order, the issue relating to limitation had been left open to be raised, by the petitioner, at the appropriate stage. In such circumstances, it is not open to the respondent to claim that the period of limitation would not apply to the present case. As such, it is clear that the impugned notice, dated 20.3.2012, and the consequential order passid by the respondent on 30.5.2012, are liable to be set aside and therefore, they are set aside. Accordingly, the writ petition stands allowed.
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