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Forech India Limited Versus The Commercial Tax Officer, The Commissioner of Commercial Taxes, The Government of Tamil Nadu

2017 (11) TMI 732 - MADRAS HIGH COURT

Validity of assessment order - natural justice - Held that: - On a perusal of the impugned Assessment Order it is evidently clear that that the same has been completed without an opportunity of personal hearing to the petitioner and it is in violatio .....

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e Petitioner : Ms. R. Charulatha for Ms.Lakshmikumaran For the Respondents : Mr. S. Kanmani Annamalai ORDER Heard Ms.R.Charulatha, learned counsel appearing on behalf of Mr.Lakshmikumaran, learned counsel on record for the petitioner and Mr.S.Kanmani .....

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s filed these writ petitions challenging the Assessment Order dated 17.01.2014 for the Assessment Year 2012-13 under the Central Sales Tax Act and the consequential demand notice dated 27.02.2014. 3. The issues involved in the impugned Assessment ord .....

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itioner had approached this Court by filing a writ petition in W.P.29705 of 2013 for the Assessment year 2011-12 wherein one of the 5 issues involved in these writ petitions, namely the issue relating to job work taxed as interstate sales came up for .....

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aring and redo the assessment in accordance with law. On remand, the respondent has passed an order on 12.04.2017 accepting the stand of the petitioner as they have proved that the job work done is only for their factory in other State and there is n .....

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isen in this writ petition. 5. With regard to sales covered by C Forms, the petitioner s contention is that they have paid through credit at the time of filing returns. With regard to the sales not covered by C forms and taxed at 14.5%, the petitione .....

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e export sales, which has been disallowed and taxed at 14.5% is concerned, the petitioner would plead that the export documents have been submitted subsequent to the Assessment Order and if an opportunity of personal hearing is granted, the petitione .....

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ropose reversal of ITC. In support of his contention, reliance has been placed on the decision of this Court in M/s.Chennai United Metal Industries Pvt Ltd., Vs. Commercial Tax Officer reported in 2018-TIOL-2797-HC-MAD-VAT. 6. The learned Additional .....

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