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2018 (10) TMI 347 - HC - VAT and Sales TaxRevision of assessment - rejection of claim of exemption for interstate purchase of building materials - Section 3B(2)(b) of the TNGST Act, 1959 - Held that:- A careful perusal of notice of proposal dated 11.06.2008, would indicate that the same does not reveal any material details or particulars as to how the Assessing Officer proposed to disallow the exemption already granted in respect of purchases made through interstate sale to the tune of ₹ 1,80,16,025/-. Except stating that on examination of assessement on records, it is seen that turnover of ₹ 1,80,16,025/-, being the interest purchase of building materials, were wrongly allowed exemption, the said notice does not disclose as to what materials found in the assessment records had driven the Assessing Officer to make such proposal for disallowing the exemption. The reasons given for disallowing exemption, would show that such reasonings were not referred in the form of proposal, when notice was issued on 11.06.2008 - the assessee cannot be put to surprise with certain reasons in the assessment order, when crux of such reasons, in the form of grounds, is not stated in the notice of proposal. At the same time, at this stage, this Court is not expressing any view on the correctness or otherwise of the reasons assigned by the Assessing Officer in the impugned order, as this Court is inclined to interfere with the same only on the reason that the same was passed strictly not by following the principles of natural justice. This Court is of the view that the matter has to go back to the Assessing Officer once again for redoing the revision of assessment on merits and in accordance with law - petition allowed by way of remand.
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