TMI Blog2005 (9) TMI 600X X X X Extracts X X X X X X X X Extracts X X X X ..... l for the petitioner, Sri S. Ravi, and the learned Standing Counsel for Commercial Taxes and at their request the writ petition itself is taken up for final disposal at the stage of admission. 2.. Rule nisi. 3.. The petitioner invokes the extraordinary jurisdiction of this Court under article 226 of the Constitution of India with a prayer to issue writ of certiorari by calling for the record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se as to why the proposed amount should not be assessed to tax. It is stated and about which there is no difficulty whatsoever as is evident from the impugned order that the petitioner submitted a detailed reply to the show cause notice on September 5, 2005 contending that the petitioner had made out a detailed case as to how even prior to amendment of entry 88, it was squarely covered by definiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ass the assessment of VAT in such manner even without referring to the contents of the explanation submitted by the petitioner to the show cause notice, which is least expected from the respondentsauthority. The respondents are under obligation not only to refer the contents of the explanation in detail but also record the reasons, if the explanation for any reason is not acceptable to it. Such ba ..... X X X X Extracts X X X X X X X X Extracts X X X X
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