TMI Blog2014 (10) TMI 869X X X X Extracts X X X X X X X X Extracts X X X X ..... too while finalizing the revision assessment is all the more arbitrary and unreasonable. Hence, the impugned orders are liable to be set aside. Accordingly, these writ petitions are allowed and the impugned orders are set aside and the matters are remanded to the first respondent for fresh consideration. - W.P.Nos.28322 to 28324 of 2014 and M.P.No.1 of 2014 (3 cases) - - - Dated:- 30-10-2014 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner has sought for an opportunity of personal hearing. But, by an erroneous observation in the penultimate paragraph in the impugned orders, the first respondent has not afforded an opportunity of personal hearing stating that if at all a personal hearing is given and the dealers are personally heard, there cannot be any fresh contention to be raised other than raised already in their o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment, without giving the petitioner an opportunity of personal hearing, is liable to be quashed. The Honourable Division Bench also referred to the circular dated 20.04.2014, which is binding on the respondent and it was observed that Section 16(1)(a) of TNGST Act has to be construed in accordance with the circular issued by the Department which is by way of contemporanea expositio and when a spec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aw. 4. It is needless to say that since the impugned orders of assessment have been quashed, the first respondent/Assessing Officer has to independently consider the objections filed by the petitioner without being influenced in any manner by the orders passed earlier, which now have been quashed and consider the definition manufacture as defined under Section 2(27) read with the definition o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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