TMI Blog2006 (9) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... ver of ₹ 2,64,28,541/- and ₹ 4,000/- in their regular monthly returns. After verification of the petitioner's books of accounts, the respondent accepted the same and passed an order of assessment. The further case of the petitioner is that subsequently on 4.3.2005, the respondent issued a pre- revision notice for the year 2002-03 (TNGST) and passed the revised order of assessment. The reason stated for the proposed revision was that the petitioner had effected purchase of Tanned Hides from three dealers to the tune of ₹ 52,33,917/- and claimed second sales exemption but the said three dealers registration had been cancelled. Thus, the respondent proposed to determine the petitioner's taxable turnover at ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed counsel appearing for the petitioner has drawn my attention to the order dated 15.11.2005. In the said order, all the contentions of the petitioner have been extracted and in the last portion of the order, it has been stated as follows:- The objections are carefully examined and they are not found acceptable. Hence, the objections are overruled and the assessment is revised as under . By pointing out the said order dated 15.11.2005, the learned counsel for the petitioner states that though the petitioner has specifically contended that the dressed skins are the second schedule goods, the proviso clause to Section 3(2) of the Act will not apply but only the first schedule goods can be made liable under the proviso clause to Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent while passing the impugned order dated 15.11.2005 and though the petitioner made a request for the copy of the same, it has not been furnished to the petitioner. If the respondent relies upon the third parties' records, it is incumbent on the part of the respondent to furnish the said copies to the petitioner so as to enable him to submit his explanation. Hence, the respondent is also directed to furnish the xerox copy of the third party records, which have been relied upon by the respondent, to the petitioner in case if he intends to pass orders afresh. 9. Accordingly, this writ petition is allowed setting aside the impugned order of the respondent dated 15.11.2005 as indicated above. Consequently, W.P.M.P.No.202 of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
