2012 (12) TMI 1191 - HC - VAT and Sales Tax

Summary

Issues involved:
The issues involved in this case are related to the revision of assessment under the TNVAT Act, 2006 for the assessment years 2011-12 and 2012-13. The petitioner, a government undertaking, sought a Writ of Mandamus to direct the respondent to furnish the material forming the basis for the revision of assessment.

Details of the Judgment:

Issue 1: Revision of Assessment
The petitioner, a government undertaking, purchased silk yarn and filed self-assessment under Section 22(2) of the TNVAT Act, 2006. Subsequently, the Assistant Commissioner issued a notice on 16.10.2012 for revising the assessment under Section 27 of the TNVAT Act, alleging that the petitioner sold taxable imported china silk yarn as exempted local silk hank yarn. The petitioner responded with objections and requested to cross-examine relevant persons. The court directed the respondent to furnish material documents relied upon for the revision of assessment, ensuring principles of natural justice are followed.

Issue 2: Opportunity for Petitioner
The petitioner requested basic materials showing the nature of purchases, a list of samples drawn from societies, an opportunity to cross-examine relevant persons, and a personal hearing. The court emphasized that if the authority has not yet decided the issue, they should consider the petitioner's request on merits and provide necessary materials to avoid any violation of natural justice principles.

Conclusion:
The High Court directed the respondent authority to provide the material documents relied upon for the revision of assessment, considering the objections raised by the petitioner. If the authority has already made a decision, the petitioner is advised to seek legal remedies accordingly. Both Writ Petitions were disposed of without any costs.

This judgment highlights the importance of ensuring procedural fairness and providing necessary materials to parties involved in assessment revisions under the TNVAT Act, 2006.