TMI Blog2016 (12) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... nt powder commenced only from October 2014 and that they have sufficient documents to substantiate production, this Court is of the view that one indulgence can be shown to the petitioner to prove the above stand before the Assessing Officer. However, for such purpose, this Court is not inclined to quash the impugned assessment orders. The petitioner can be permitted to file a petition under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ile of the first respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006. In these writ petitions, the petitioner has challenged the orders of assessment passed by the first respondent under the provisions of the said Act for the years 2009-10 to 2014-15. 3. The learned counsel has prefaced his submissions by contending that the petitioner may not be justified in bypassing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... first respondent proposed to reopen the assessment from 2009-10 onwards and assessed the petitioner's transactions to a higher rate of tax. 5. The petitioner contended that they commenced production only from October 2014, since they had purchased machinery for manufacturing detergents in August 2014. They further contended that the power connection was granted to the petitioner only in Oct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey have sufficient documents to show that they commenced production only from October 2014 and on and from that date, they have been paying tax at a higher rate. They petitioner has pleaded one opportunity to go before the Assessing Officer to substantiate the same by producing relevant documents. 8. I have heard the learned Government Advocate on the above submissions. 9. Considering the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner to file petitions under Sections 84 of the said Act within a period of two weeks from the date of receipt of a copy of this order, clearly setting out their stand duly supported by documents and if the same are filed, the first respondent shall verify the documents, afford an opportunity of personal hearing and after ascertaining the full facts, shall pass a speaking order on merits and in acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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