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2020 (9) TMI 501 - HC - VAT and Sales TaxValidity of proceedings - petitioner raised a ground that the Assessing Officer, who is a Quasi Judicial Authority, has not independently applied his mind while dealing with the impugned proceedings, but had adopted the reports and proposals of the Enforcement Wing/ISIC Authorities, who are their higher authorities - HELD THAT:- Circular No.3 dated 18.01.2019 has empowered the Assessing Officers to henceforth independently deal with the assessment without being influenced by the proposals of the higher officials. Pursuant to the inspection conducted by the Enforcement Wing Officers, the petitioner company was assessed to the Best of Judgment for the Assessment Year 1994-95, as against which the petitioner had filed an appeal before the Tamil Nadu Sales Tax Appellate Tribunal and by an order dated 25.07.2011, the Tribunal had remitted back the entire assessment to the Assessing Officer for pre-determination. While doing so, one of the direction to the Assessing Officer was to examine each and every transactions of the Form-F Declaration filed by the Assessee as provided under Section 6 A(2) of the Central Sales Tax Act, 1956. However, in disregard of the Tribunal's order, the Assessing Officer had not gone into each and every transactions of the Form-F Declaration and on this ground also the impugned proceedings are liable to be set aside. The matter is remanded back to the first respondent herein for fresh consideration - Petition allowed by way of remand.
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