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M/s. Alkraft Thermo Technologies Pvt. Ltd. Versus The Assistant Commissioner (CT)

2016 (10) TMI 261 - MADRAS HIGH COURT

Validity of order of Revised assessment - valuation - cash discount - sales return - whether the respondents were justified in refusing to consider the issue of cash discount and sales return, as there was no specific direction to the said effect in .....

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sales return and cash discount and produced the necessary documents, it is always open to the assessing officer to take into consideration those documents and take a decision in the matter. The respondent need not restrict himself only with regard to .....

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after affording an opportunity of personal hearing to the petitioner - petition allowed. - W. P. No. 29595 of 2016 - Dated:- 30-8-2016 - T. S. Sivagnanam, J. For the Petitioner : Ms. S.Thenmozhi For the Respondent : Ms. Vasudha Thiagarajan, AGP ORDER .....

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nal disposal. 2. The petitioner is a manufacturer and dealer of Aluminum Radiators, Inter Coolers and Oil Coolers and registered with the Respondent Department under the provisions of Tamil Nadu Value Added Tax Act, 2006 (hereinafter called as TNVAT .....

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were assessed at the rate of 2%, not covered by C-Forms and F-Forms were assessed at the rate of 14.5% and the assessment order also demanded tax for the defective C-Forms. 3. The petitioner submitted a representation which was considered by the resp .....

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owever, this was refused to be accepted by order dated 05.01.2016. 4. The petitioner challenged the assessment order by filing a writ petition in W.P.No.10535 of 2016. The said writ petition was allowed by order dated 21.03.2016 by setting aside the .....

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ent refused to consider the same as there was no specific direction to the said effect in the earlier writ petition. Therefore, the petitioner has approached this court challenging the order of revised assessment dated 24.05.2016. 6. It may be true t .....

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and the authority was directed to decide the matter afresh. However, the Assessing Authority, being a statutory authority, would also have the power to redo the assessment, moreso, when the Court directed to redo the matter. Thus, if the petitioner h .....

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