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2016 (9) TMI 768 - MADRAS HIGH COURT

2016 (9) TMI 768 - MADRAS HIGH COURT - TMI - Validity of assessment order - mis-conception of facts - tender for supply and delivery of de-silting machines for sewer maintenance - levy of tax at 14.5% - tax at 5% as per a Government Order in G.O.Ms.No.77 dated 11.7.2011 issued by the Government of Tamil Nadu granting reduced rate of tax at 5% on the supply of any goods - pre-assessent notice or the assessment year 2013-14 and for the assessment year 2014-15 - failure to file objections for the y .....

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nconsistencies and explain the scope of the contract. If that is done, then the first respondent shall re-consider the matter and examine as to whether there are any factual errors, which have crept in, while completing the assessment - writ petition disposed off - decided in favor of petitioner. - Writ Petition Nos.28162 & 28163 of 2016 & WMP.Nos.24295 and 24296 of 2016 - Dated:- 11-8-2016 - Mr.Justice T.S.SIVAGNANAM For the Petitioner : Mr.P.Rajkumar For the Respondent : Mrs.Vasudha Thiagaraja .....

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ner was awarded a tender for supply and delivery of de-silting machines for sewer maintenance including maintenance contract for maintaining the machines and rate contract for de-silting the manhole chambers. The petitioner entered into an agreement with the second respondent Board and the contract was to be performed by the petitioner by procuring de-silting machines from Ahmedabad and the three wheelers and the four wheelers, on which, the machines are to be mounted, should be registered in th .....

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n the name of the second respondent Board. 4. The petitioner relied upon a Government Order in G.O.Ms.No.77 dated 11.7.2011 issued by the Government of Tamil Nadu granting reduced rate of tax at 5% on the supply of any goods. In respect of the assessment year 2013-14, the petitioner filed monthly returns reporting their total and taxable turnover and in as much as the price agreed was an all inclusive price, the petitioner filed monthly returns after deducting the tax at 5% from the value shown .....

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of the partners of the petitioner namely Mr.Zulfikar Barodawala died. Therefore, no objections could be filed for the pre-assessment notice for the year 2014-15. Thereafter, the impugned orders of assessment were passed on 8.7.2016 and 15.7.2016 for both the years. 6. The learned counsel for the petitioner submitted that the partner of the petitioner, who passed away, participated in the personal hearing and produced all the documents. Yet, the first respondent recorded certain findings in the i .....

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respondent have been mentioned. 7. Therefore, he has submitted that the impugned orders proceeded on the misconception of facts. That apart, it is pointed out that a reference has been made to Section 19(7)(b) of the State Act, which was not referred to in the pre-assessment notices and in fact, in the pre-assessment notices, the Authority proceeded on the ground of 'mismatch'. Thus, it is submitted that there are several factual errors, which have crept in the impugned orders and this a .....

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