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2019 (3) TMI 441 - HC - VAT and Sales TaxPrinciples of natural justice - It is the case of the petitioner that the second respondent while passing the impugned assessment order failed to consider the Proceedings of the Authority for Clarification and Advance Ruling, dated 25.10.2016 - Held that:- It is not in dispute that G.O.Ms.Nos.78 and 79 referred to supra that are applicable for automobile dealers belonging to sale of used cars. In those G.Os, it has been cleared that only 4% tax payable if the sales were not effected upto 11.07.2011 and 5% were effected for sales from 12.07.2011 onwards. The Proceedings of the Authority for Clarification and Advance Ruling, dated 25.10.2016, has clarified both the G.O.Ms.No.78 and 79. They have clarified that only 4% of the tax is payable if the sales were effected upto 11.07.2011 and 5% tax is payable if the sales were effected from 12.07.2011 onwards. Despite categorical clarification given in the Proceedings of the Authority for Clarification and Advance Ruling, dated 25.10.2016, the respondent has passed the impugned assessment order levying higher rate of tax at 14.5%, based on the entire value of the cars in stead of 5% on the value addition of the cars alone. This Court is of the considered view that the assessment order has been passed without jurisdiction and without applying the mind to G.O.Ms.78 and 79 referred supra as well as the Proceedings of the Authority for Clarification and Advance Ruling, dated 25.10.2016, by the second respondent - the matter is remitted back to the second respondent for fresh consideration and the second respondent after giving sufficient opportunity to the petitioner - petition allowed by way of remand.
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