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TMI Blog2016 (12) TMI 1022X X X X Extracts X X X X X X X X Extracts X X X X ..... espondents : Mr.K.Venkatesh ORDER Heard Mr.P.Rajkumar, learned counsel for the petitioner and Mr.K.Venkatesh, learned Government Advocate, who accepts notice on behalf of the respondents. 2. In these writ petitions, the petitioner has challenged the assessment orders for the years 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 and 2015-16. 3. Learned counsel for the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd in rejecting the objections filed by the petitioner by stating that the petitioner had accepted the fact of non-reporting/under reporting of freight before the inspecting Officers and therefore, cannot go back against their own statement. In stating so, the first respondent failed to appreciate that statement was recorded and prepared by the Inspecting Officers themselves and obtained the signa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the seller and that in as much as the freight element already forms part of the purchase invoice, there was no need or necessity to pay or account for any freight charges separately. 5. It is further submitted by the learned counsel for the petitioner that though the petitioner had given a detailed objections of the nine assessment orders seeking time to get instruction, orders have been passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . However, for the reasons set out in the preceding paragraphs, this Court is not inclined to set aside the impugned order. However, the petitioner should not be left without any remedy. Therefore, the petitioner is directed to file objections under Section 84 of the Tamil Nadu Value Added Tax for rectification of the assessment in which the petitioner is entitled to raise all contentions and prod ..... X X X X Extracts X X X X X X X X Extracts X X X X
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