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2015 (12) TMI 1428 - HC - VAT and Sales TaxNon speaking orders - Exemption under CST - petitioner had not produced the declarations and related documents - Held that:- In the case of Madras Granites (P) Limited vs. Commercial Tax Officer, Arisipalayam Circle, Salem and another reported in [2002 (10) TMI 767 - MADRAS HIGH COURT], a Division Bench of this Court made it very clear that when records are produced before the authority concerned, the same should be considered by the authority concerned and by applying his mind independently in the issues related to the assessment, should pass appropriate orders, after affording due opportunity. - impugned orders are liable to be set aside and accordingly, the same are set aside. The matters are remitted back to the respondent for passing fresh orders after verifying the books of accounts, considering the objections and after affording an opportunity of being heard - Decided in favour of Assessee.
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