TMI Blog2016 (11) TMI 298X X X X Extracts X X X X X X X X Extracts X X X X ..... ut, when the objections given by the petitioner to the pre-assessment notice dated 11.12.2015 that the respondent ought to have issued notice of assessment under Central Sales Tax Act, 1956, separately, since it is a different enactment, nowhere, the Commercial Tax Officer has answered the same. This Court finds it difficult to accept the said proposal for the reason that the impugned was passed without a final conclusion by the Commercial Tax Officer, Theni-II Assessment Circle - At any rate, being a quasi judicial authority, when pre-assessment notice was issued relating to the estimated turnover of ₹ 8,70,258/-, the petitioner should have been given an opportunity to show cause for levying of taxes and penalty with regard to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... intermediary stage of manufacture. On that basis, when a notice was issued on 11.12.2015 by the Assistant Commercial Tax Officer, Assistant Circle, Theni-II, calling upon the petitioner on the reversal of ITC, he sent a detailed reply on 22.01.2016, making it clear that reversal of ITC on the entire purchase of cotton under Section 19(9)(iii)is not valid. With regard to the issue about levying of purchase tax under Section 12 of the Act, the petitioner replied that according to Entry 41 of part B of I-schedule to TANVAT Act, declared goods as specified in Section 14 of CST Act, is taxable at the rate of 4% on the point of sale of cotton, namely, all kinds of cotton (indigenous or imported) in its unmanufactured state whether ginned or un-g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat there is no logical finding on the part of the Authority to conclude against the petitioner de hors the objections raised by him, is inclined to set aside the impugned pre-assessment order. 6. It is well-settled law that the Commercial Tax Officer while discharging his quasi judicial power is required to exercise the said power only through a reasoned speaking order. In the present case, not even a single one sound reason has been shown for reversal of ITC. Accordingly, the impugned order is set aside and the matter is remitted back to the file of the Commercial Tax Officer, Theni-II Assessment Circle. 7. Coming to W.P.(MD).No.11912 of 2016, by virtue of the impugned proceedings in CST No.150249/2008-09, dated 10.06.2016, issued by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of the petitioner on the aforesaid issues crucially and clearly, which do not call for any interference. 10.This Court finds it difficult to accept the said proposal for the reason that the impugned was passed without a final conclusion by the Commercial Tax Officer, Theni-II Assessment Circle. The said Authority should have considered the petitioner's reply dated 22.01.2016 in all aspects. At any rate, being a quasi judicial authority, when pre-assessment notice was issued relating to the estimated turnover of ₹ 8,70,258/-, the petitioner should have been given an opportunity to show cause for levying of taxes and penalty with regard to the turnover. The said course not having been adopted, this Court is of the view t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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