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2016 (8) TMI 524 - MADRAS HIGH COURTWrit petition - rate of tax - sales of food and drinks to their customers including the sales to the partnership firm, which is running the lodging house - tax paid at 2% under section 7(1)(b) of the TNVAT Act – classification of the assessee as a Two Star Hotel - demand of tax at higher rates – production of branch wise sale details at the earliest – penalty under Section 27(1)(b) of the TNVAT Act – SCN - the respondent, without adverting to any of the records, overruled the objections raised and assessed the petitioner to tax at further rate. Held that: - If the order proceeds on the reasons other than those stated in the notice, in fairness to the claim of the petitioner, the respondent should have indicated the same too in the notice and if the same has not been done, it would amount to violation of principles of natural justice. The respondent directed to examine the specific contention raised by the petitioner that the lodging facility is being carried on by a different entity namely a partnership firm and they are a public limited company. The Assessing Officer has to take note of the advance ruling issued by the authority – writ petition allowed – impugned order set aside – matter remanded back.
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