TMI Blog2011 (8) TMI 1035X X X X Extracts X X X X X X X X Extracts X X X X ..... Firstly for the reason, that it is totally a non-speaking order and does not deal with the contention raised by the petitioner, to challenge the assessment order to be violative of the statutory provisions of the Tamil Nadu General Sales Tax Act, 1959 - The law is well-settled, that the quasi-judicial authority is required to pass orders meeting with all the contentions raised, so that, the highe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner filed a return which was not accepted, on the ground that sales tax turnover relating to imported machinery for ₹ 15,20,000 was wrongly assessed to tax at 12 per cent instead of 20 per cent under entry 9 of the Eleventh Schedule to the Act. The assessment was thereafter revised on June 28, 2007 by treating the machinery of the petitioner to be imported textile machinery instead ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed textile machinery will fall under item 63B of the First Schedule, which deals with the machinery other than the textile machinery. The application filed by the petitioner has been rejected, by the proceedings of the Special Committee dated January 30, 2008, the operative portion of order reads as under: The assessment is made under section 12(1) of the TNGST Act, 1959 accepting the total ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order is a non-speaking order, which cannot be sustained in law. Consequently, the writ petition is allowed. The impugned order is set aside, and the case is remitted back to the Special Committee constituted under section 16D of the Tamil Nadu General Sales Tax Act, 1959, to pass orders afresh, after meeting with the contentions raised by the petitioner, and giving reasons for accepta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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