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2016 (9) TMI 1160 - HC - VAT and Sales TaxRevision of assessment - inspection of the place of business by the Enforcement Wing Officials of the Commercial Taxes Department - Tamil Nadu Value Added Tax, 2006 - hosiery garments - local sales of cloth and inter-State sale of garments with stitching charges, sale ratio of garments - hosiery garments sales within the State are camouflaged as cloth sales - entire cloth sale disallowed and treated as hosiery garment sales - notice issued by Assessing officer without applying his mind and solely on report given by Enforcement wing officials - whether the notice issued by Assessing officers are correct and will bound the petitioner keeping in view the fact that Assessing Officer did not apply his mind while issuing the pre-revision notices and mechanically issued notices by verbatim repeating the allegations made against the petitioner by the Enforcement Wing Officials? Held that: - the decision in the case of Madras Granites P. Ltd., Vs. CTO, Arisipalayam Circle[2002 (10) TMI 767 - MADRAS HIGH COURT] is relied upon. It was held that by merely endorsing the findings of the Inspecting Authorities and implementing in-toto, the Assessment Proceedings which were issued without independent thinking by the authority, are condemnable. The notice issued by the Assessing Officers dated 10.05.2016 itself is defective and it is an outcome of total non-application of mind as it is a verbatim repetition of the observations of the Enforcement Wing Officials. This is clear because while recording the statement from the petitioner, the view of the Inspecting Officers has also been recorded in the statement dated 25.01.2016. - writ petition allowed - it is kept open for the Assessing Officer to pass orders of assessment afresh in accordance with law, after giving an opportunity of personal hearing to the petitioner - decided in favor of petitioner.
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