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2013 (6) TMI 342 - HC - VAT and Sales TaxDisallowance of exemption on sales return and exempted sales - details regarding the same were not given in the prescribed format - assessee contested against it as when there is no format prescribed under the TNVAT Act for the same - petitioner submitted that the impugned notices of revision of assessment are contrary to the established law and not sustainable, because the Enforcement Wing Officer cannot frame the assessment and the D-3 proposals cannot be simply adopted by the respondent without application of mind - Held that:- The impugned proposal of the respondent for revision of assessment, is subject to the consideration of the objections to be filed by the petitioner, and only after receipt of the objections, the respondent could form any opinion in accordance with law. The claim of the petitioner that the Enforcement Wing Officers' report cannot form the basis for the impugned revision of assessment and he has no role to act as Assessing Officer and the respondent cannot simply adopt the D-3 proposal, are all matters for concern before the respondent on filing the objections by the petitioner. At this stage, the petitioner stated that the petitioner has already filed objections dated 26.2.2013 before the respondent with regard to the impugned notices these Writ Petitions are disposed of, with a direction to the respondent to consider the said objections, dated 26.2.2013 filed by the petitioner, afford an opportunity of hearing to the petitioner to take a decision uninfluenced by the report of the Enforcement Wing Officers and pass appropriate orders, on merits within a period of four weeks from the date of receipt of a copy of this order.
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