TMI Blog2017 (2) TMI 417X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 5(1) of the CST Act, 1956 - petition disposed off. - W.P.No.2266 of 2017, W.M.P.No.2234 of 2017 - - - Dated:- 31-1-2017 - Rajiv Shakdher, J. For the Petitioner : Mr. V. S. Manoj For the Respondent : Mr.S.Kanmani Annamalai ORDER 1. Issue Notice. Mr.S.Kanmani Annamalai, learned Additional Government Pleader, accepts notice on behalf of the respondent. With the consent of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sfers made was also filed. The petitioner is aggrieved by the fact that while adjustments were made, qua, 'C' Forms furnished, the respondent has made a disallowance, and thus, added back to the taxable turnover amounts, which were not subject matter of the pre-assessment notice. Insofar as the stock transfer is concerned, a perusal of the impugned order would show that benefit has been gi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment order passed in the matter went beyond what was proposed in the pre-assessment notice could it be sustained. 6.1. Learned counsel fairly submitted that the assessment order had gone beyond the scope of the pre-assessment notice insofar issue of stock transfer and export sales was concerned. 7. Accordingly, the impugned order is set aside to the extent of tax imposed qua amounts added ..... X X X X Extracts X X X X X X X X Extracts X X X X
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