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2016 (7) TMI 854 - MADRAS HIGH COURT

2016 (7) TMI 854 - MADRAS HIGH COURT - TMI - Demand of VAT in revision proceedings (re-assessment) - demand at higher rate of tax - the petitioner having paid lesser rate of tax, the respondent issued notices for revision of assessment. The petitioner was granted opportunity to submit their objections. - Held that:- Tribunal had observed that, The contention of the Revenue is not acceptable because the Revenue has not proved with records that the dealer-respondents restaurant is registered with .....

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ated 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. Sivagnanam, J. For the Petitioner : Mr. T. Balaji For the Respondent : Mr. Man .....

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f 2014, challenging the orders of assessment for the years 2009-2010; 2010-2011 & 2011-2012 dated 02.07.2014 and the petitioner has also filed Writ Petitions in W.P.Nos.10257 to 10261 of 2015, challenging the orders of assessments for the years 2009-2010; 2010-2011, 2011-2012; 2012-2013 & 2013-2014 dated 17.03.2015. 3. In fact, the Writ Petitions filed in 2014, which were the earlier cases were entertained by this Court and an order of interim stay was granted on 25.09.2014. The responde .....

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llenged 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) Hote .....

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e star status and the proposed addition is not applicable to them and prayed for dropping the proposed equal addition. In the objections submitted by the petitioner, they further stated that the assessment for the years 2001-2002 and 2002-2003 were re-opened on the same grounds and on an appeal filed by the petitioner before the Appellate Assistant Commissioner (CT), Pollachi, the same were set aside in A.P.Nos.151 and 152 of 2005 dated 26.10.2005. The appeals filed by the Department before the .....

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o property tax by the Municipal Authorities separately and the Income Tax Assessment is also separate and that the Sakthi Hotels (Lodging House) is a Proprietary 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 .....

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tioner is a separate entity and does not form part of the lodging, which alone had been granted the 'star' category by the Government. 7. On a perusal of the impugned assessment orders, it is seen that the respondent did not advert to the orders passed by the Sales tax Appellate Tribunal, but, made certain observations which appear to be the personal opinion of the Assessing Officer. That apart, the Assessing Officer was solely guided by the report submitted by the Enforcement Wing Offic .....

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ive portion of the order reads as follows: 7.We have considered the same and we have also perused the assessment records produced before us. It is an admitted fact that the dealer-respondents are running a restaurant in the name of Sakthi Hotels (Restaurant) in the city of Pollachi at Door No.144-A, Coimbatore Road, Pollachi and it is registered under the TNGST Act with registration No.2240789. The assessment under Municipal Act was distinct No.6135. But, the Sakthi Hotels (Lodging House) is own .....

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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 rate prescribed under the Schedule to TNGST Act is not warranted. The Id.Appellate Assistant Commissioner after verifying all the facts, came to the conclusion that the Department is not in a position to attribute any documentary evidence to indicate that the dealer-respondents restaurant were registered with Tourism Department of the State or Central G .....

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