9911796707
TMI Blog2017 (1) TMI 640X X X X Extracts X X X X X X X X Extracts X X X X ..... oner : Mr. V. Sundareswaran For the Respondents : Mr. S. Kanmani Annamalai, A.G.P. ORDER Heard Mr.V.Sundareswaran, the learned counsel for the petitioner and Mr.S.Kanmani Annamalai, the learned Additional Government Pleader, who accepts notice on behalf of the respondents and with the consent of either side, the writ petition itself is taken up for final disposal. 2. It is not disputed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tant Commissioner, Velacherry Assessment Circle, who was the erstwhile assessing officer of the petitioner, for implementation. Subsequently, the said official, on receipt of D-3 report, issued a show cause notice dated 11.03.2013 to the petitioner calling for objections. On receipt of the notice, the petitioner filed their objections on 13.05.2013 explaining that the notice proposing to levy tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed herein that the first respondent has forwarded the deviation report to the second respondent reiterating that in view of Advance Ruling dated 05.06.2013, the case of the petitioner had to be dropped, however, the second respondent rejected the said request and returned the file to the first respondent. In the meanwhile, the Assessment Circle throughout the State of Tamil Nadu was re-organized, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthorities. However, the first respondent failed to appreciate that throughout the State of Tamil Nadu, the goods, namely, corrugated sheet and steel structures are assessed and levied tax at 5% only as declared goods falling under Entry 41 of the First Schedule to the TNVAT Act read with Section 14 of CST Act. 7. Be that as it may, since the first respondent failed to grant an opportunity of he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed. 4. It is submitted by the learned counsel for the petitioner that in respect of the earlier assessments, i.e. for the year 2007-08 and 2008-09, though the impugned orders were set aside and the matter was remanded, in the above referred writ petitions, the matter is still pending consideration before the first respondent. Therefore, the first respondent shall consider all the matters togethe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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