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TMI Blog2015 (5) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... eard the learned counsel for the petitioner and Mr.Cibi Vishnu, learned Additional Government Pleader(T), who takes notice for the respondent. 2. By consent of both the counsels, the writ petition itself is taken up for final hearing at the admission stage. 3. The above writ petition has been filed by the petitioner to issue a writ of certiorarified mandamus to call for the records on the file o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned circular is held to be unnecessary since the circular is a non statutory circular and is in the nature of guideline and the prayer for quashing the circular is rejected. (2) Section 18 of the TNVAT Act is not an independent or a separate stand alone provision under the provisions of TNVAT Act but subject to other provisions of the Act including Section 19 of the VAT Act. (3) For th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onduct an exercise by which it is to be ascertained as to whether the representation made by the dealer is justified and is not hit by any any of the restrictions and conditions contained in Section 19 and in particular Section 19(9) of the VAT Act. (4) It is held that the Assessing Authorities are not justified in adopting uniform percentage as invisible loss and calling upon the dealer to rever ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, it is not as if the Act does not provide a remedy in the event of a wrong or erroneous refund sanctioned when Section 18 cannot be treated as an independent provision but subject to restrictions and conditions under Section 19 of the VAT Act. 64. The Writ petitions are disposed of accordingly. No costs. Connected MPs are closed. Accordingly, this writ petition is disposed of following the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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