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2016 (9) TMI 461

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..... to the respondent, to enable the petitioner to furnish the full details, because, for the first time, before the Court, they stated that the commodity code number is '765' - the petitioner is directed to treat the impugned proceedings, as show cause notices, and submit their objection(s) to the same, within a period of two weeks from the date of receipt of a copy of this order and along with the .....

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..... for both sides, the writ petitions are taken up for final disposal. 2. The petitioner-Agency, which is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (in short the Act ) and the Central Sales Tax Act, 1956 has filed these writ petitions, challenging the assessment orders for the years 2007-08, 2008-09, 2009-10, 2010-11, 2011-1 .....

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..... d marketing VVD Herbal, VVD Hibiscus and VVD Anti dandruffs. Therefore, the respondent proposes to tax the petitioner at 12.5%. Subsequently, a revised notice was issued on 20.07.2015, by which, the petitioner was directed to furnish month-wise sales value of VVD Products, on which, they have claimed exemption. The petitioner submitted their reply, on 20.07.2015, for which the respondent has passe .....

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..... t on the face of record. Further, it is stated that the revisions of assessments ought not to have been made solely based on the Accountant General's audit report. 6. In the counter affidavit filed by the respondent, a specific stand has been taken that the letter of M/s.VVD and Sons Private Limited (filed in page No.32 of the typed set of papers) is totally different from the letter, which .....

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..... of this order and along with the objection(s), the petitioner shall produce the proper proof from the manufacturers, as regards the nature of products, which were sold to the petitioner, along with the commodity code(s) and other related documents. On receipt of such objection(s), the respondent shall re-do the assessments, in accordance with law, after affording an opportunity of personal hearin .....

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