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Southern Agrifurane Industries Limited Currently a Division of South India Corporation (Agencies) Ltd. Versus The Deputy Commissioner (CT) , The Commercial Tax Officer,

2016 (10) TMI 76 - MADRAS HIGH COURT

Revision of assessment - powers conferred on the revisional authority under Section 32 of the TNGST Act, 1959 - assessment for the year 1995-96 - no revision of assessment for the said year - the issue involved is squarely covered by the judgment of the Hon'ble Division Bench of the Court in the case of Mohan Breweries and Distilleries Limited v. Commercial Tax Officer, Porur Assessment Circle, Chennai and others [2004 (9) TMI 617 - MADRAS HIGH COURT] and it was contended that on identical facts .....

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all await the decision of the appeal filed by the Revenue as against the judgment of the Hon'ble Division Bench of the Court in the case of Mohan Breweries and Distilleries Limited and in the event of action being initiated, the petitioner herein will not be entitled to plead limitation as against such action initiated by the Revenue in the light of the proviso to Section 32 (2) of the Act - decided in favor petitioner. - Writ Petition Nos. 24130 to 24133 of 2004, W.P.M.P.Nos. 29280 to 29283 of .....

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du General Sales Tax Act, 1959 and at present under the provisions of the Tamil Nadu Value Added Tax Act (TNVAT Act), 2006. 3. In all these writ petitions, the petitioner has challenged the proceedings of the first respondent, who is the revisional authority viz., the Deputy Commissioner (CT), Vellore Division, dated 06.07.2004, which was a revision of assessment in exercise of the powers conferred on the first respondent under Section 32 of the TNGST Act, 1959 for the assessment years 1992-93 t .....

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as AP.No.85/2013. 4. Among several contentions raised by the petitioner before the Appellate Deputy Commissioner(CT), one other contention was that the issue involved is squarely covered by the judgment of the Hon'ble Division Bench of this Court in the case of Mohan Breweries and Distilleries Limited v. Commercial Tax Officer, Porur Assessment Circle, Chennai and others [Vol.139 STC 2005 p.477] and it was contended that on identical facts, the Hon'ble Division Bench set aside the demand .....

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tilleries Limited v. The Commercial Tax Officer, Anna Salai III Assessment Circle, Chennai-6 [W.P.No.36446 of 2005] dated 01.02.2007, wherein an identical issue, that is whether the purchase of empty bottles from unregistered dealers is taxable under Section 7-A of the Tamil Nadu General Sales Tax Act, 1959, with reference to the clarification of the commissioner that such tax not leviable for certain years, was sent back to the assessing officer for re-consideration, in the light of the decisio .....

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ing Officer to be considered along with the assessment for the year 1995-96 in terms of the direction issued by the appellate Deputy Commissioner(CT). 8. It is seen that the appellate Deputy Commissioner (CT) has remanded the matter to the assessing authority for reconsideration based on the outcome of the Special Leave petition filed against the decision in the case of Mohan Breweries and Distilleries Limited. 9. The learned Government Advocate appearing for the respondents pointed out that the .....

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which reads as follows:- 32.Special Powers of the Deputy Commissioner._ (1).......... (2) The Deputy Commissioner shall not initiate proceedings against any such order or proceeding referred to in sub-section (1), if- (a) the time for appeal against the order has not expired; (b) the order has been made the subject of an appeal to the Appellate Assistant Commissioner or the Appellate Deputy Commissioner or the Appellate Tribunal, or of a revision in the Special Tribunal; or (c) more than five ye .....

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