TMI Blog2017 (7) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... his Court - petition allowed by way of remand. - W. P. Nos. 10464 to 10466 of 2004 - - - Dated:- 5-7-2017 - T. S. Sivagnanam, J. For Petitioner : Mr.V.Srikanth For Respondents : Mr.S.Kanmani Annamalai ORDER Heard Mr.V.Srikanth, learned counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondents. 2. The petitioner is aggrieved by an order passed by the first respondent dated 15.07.2002 in T.A.Nos.640 to 643 of 1995. 3. In my considered view, the first respondent need not have laboured much to decide the controversy in issue as the Division Bench of this Court in the case of Oberoi Associated Hotels Limited vs. Commercial Tax Officer and other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stitution (Forty-sixth Amendment) Act, 1982. (iii) For the period between March 23, 1987 and September 19, 1987, entry No. 150 of the First Schedule shall be considered and treated as not in force and available for levy of sales tax and the liability, if any, for that period could be assessed, levied and collected under the general charging provisions and subject to the exemption notifications, if any, in force from time to time. (iv) For the period from September 20, 1987 onwards, till March 24, 1989, entry No. 150 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, stood revived and was in force and the assessment and levy for the said period shall be in terms of clause (ii) above. (v) So for as the levy an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se may be. Any assessment to be made hereinafter shall be in accordance with the conclusions and directions issued in this order. (ix) These writ petitions shall stand partly ordered and allowed in the above terms and conditions and there shall be no order as to costs. 5. In terms of the above order, the assessment orders have to be necessarily set aside and the matter has to be remanded to the Assessing Officer, who has to take a decision in terms of the directions issued by the Division Bench of this Court. For the said reason, the writ petitions have to be disposed of in terms of the directions issued by the Hon'ble Division Bench. 6. Accordingly, the writ petitions are allowed, the impugned order as well as the assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
