TMI Blog2016 (7) TMI 854X X X X Extracts X X X X X X X X Extracts X X X X ..... the First Schedule of the Act. It is not in dispute that the above order passed by the Tribunal had become final. Therefore, for the self same reasons, once again the respondent is not entitled to re-open the assessment, especially in the absence of any tangible material for doing so. That apart, there is nothing stated in the impugned order nor in the pre-assessment notice as regards any fresh materials which were available with them to establish that the petitioner should also be treated as part of the Star rated lodging house. the Writ Petitions are allowed and the impugned assessment orders are quashed - Decided in favor of assessee. - W.P.Nos.26512 to 26514 of 2014 & 10257 to 10261 of 2015 & - - - Dated:- 8-6-2016 - T. S. Siv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Court is inclined to consider the other grounds on which the petitioner has challenged the impugned orders of assessment. 4. Pursuant to the inspection conducted by the Enforcement Wing in the place of business of the petitioner on 10.04.2014, it was alleged that the petitioner had not maintained and produced Purchase Bills, Sale Bills or any other accounts related to their business, details of their purchases and sales expenditure were found not maintained manually or in computer system. Further, it was stated that the petitioner being accredited Star Status (Single) Hotel from 20.07.2009 to 19.07.2014 by the Government of India, Tourism Department, the tax payable by them on their sales effected should be 12.5% / 14.5% as per sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry concern located at Door No.144,Coimbatore Road, Pollachi, having separate registration under the provisions of the Tamil Nadu Lodging Houses Act. Further the petitioner state that the common prefix 'Sakthi' was used by them, since their business entities belong to the members of a large Hindu Family. Reliance was also placed on the decisions in the case of COMMISSIONER OF SALES TAX v. SHUKLA TRANSPORT BRANCH [84 STC 308] and in the case of WOODLANDS HOTELS PVT LTD., v. JOINT COMMISSIONER (CT) [122 STC 95]. 6. Thus, the respondent is bound to consider as to how they could re-open the assessments on the same grounds which were negatived by the Sales Tax Appellate Tribunal, which dismissed the Appeal filed by the respondent again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9. The assessment under Municipal Act was distinct No.6135. But, the Sakthi Hotels (Lodging House) is owned by one Thiru C.M.Kamaraj as it is a sole proprietor at Door No.144, Coimbatore Road, Pollachi and the registration No. is TNLH No.00458/Pollachi West. Its assessment under Municipal Act under Assessment No.6134. The restaurant run by the dealer-respondents is owned by four numbers of partners whereas the Sakthi Hotels (Lodging) which is registered under the Tourism Act is owned by Thiru C.M.Kamaraj as sole proprietor. Both the above are two different entities. In the above circumstances, one star category allowed to Sakthi Hotels (Lodging) is not a basis for making assessment at higher rate on the sales of foods and drinks as per the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spect of assessment years 2001-02 and 2002-03. In the result, State appeals stand DISMISSED. 9. It is not in dispute that the above order passed by the Tribunal had become final. Therefore, for the self same reasons, once again the respondent is not entitled to re-open the assessment, especially in the absence of any tangible material for doing so. That apart, there is nothing stated in the impugned order nor in the pre-assessment notice as regards any fresh materials which were available with them to establish that the petitioner should also be treated as part of the Star rated lodging house. 10. As already pointed out, when this Court had entertained the Writ Petitions viz. W.P.Nos.26512 to 26514 of 2014, challenging the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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