TMI Blog2018 (5) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. Circular No.29/2015 - Held that: - Hon'ble Division Bench of this Court in the case of K. Arumuga Mudaliar Vs. Registrar, Tamil Nadu Taxation Special Tribunal [2002 (8) TMI 824 - MADRAS HIGH COURT] held that clarifications and orders issued by the Commissioner in terms of the power vested in him under the Statute are binding on his subordinates especially where the orders or instructions are favourable to the assessee - in the present case, the said circular, having been issued after coming into force the Tamil Nadu Value Added Tax Act, 2006, is binding on the Assessing Officer especially when it gives the manner, in which, the assessments are to be made. The matters are remanded to the respondent for a fresh consideration - appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct. 4. Subsequently, the petitioner also submitted their replies dated 13.1.2017, 24.1.2017 and 03.10.2017. In the said replies, the petitioner also referred to the circular issued by the Commissioner of Commercial Taxes in Circular No.29/2015 dated 11.8.2015 as regards the manner, in which, the discounts and incentives received post purchase have to be treated. The petitioner also referred to certain decisions of this Court to support their contention that there was no case of revision of the turnover and requested to drop the proceedings. However, the respondent completed the assessment and passed the impugned orders rejecting the plea raised by the petitioner. 5. The learned counsel for the petitioner submits that the respondent di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver, when one carefully reads the impugned orders, it would be clear that the respondent set out the allegations in the revision notices, verbatim extracted the replies given by the petitioner and rejected the objections virtually by a single line stating that the petitioner accepted the defects before the Inspecting Authorities. 9. The first aspect to be considered is as to whether the statement recorded by the officials of the Enforcement Wing can be put against the petitioner while the Assessing Officer is completing the assessment. It has to be borne in mind that the impugned proceedings are under the provisions of the said Act. 10. In the case of Yousuff Radio, the assessee admitted before the Income Tax Officer with regard to hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In my considered view, the said decision in the case of Yousuff Radio, is not applicable to the present proceedings for more than one reason. Firstly, the alleged admission of liability is not voluntary and it is not by an affidavit filed by the dealer before the Assessing Officer, but, it is a statement recorded by the officials of the Enforcement Wing during the course of inspection. The effect of such statement was considered by the Hon'ble Division Bench of this Court in the case of Madras Granites Private Limited Vs. CTO, Arisipalayam Assessment Circle, Salem [reported in (2006) 146 STC 642], in which, it has been held that it is settled that the Assessing Officer is a Quasi Judicial Officer and in exercising his quasi judicial f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ected by the petitioner were over and above the purchase price and the allegation against the petitioner is incorrect. 15. The Hon'ble Division Bench of this Court in the case of K. Arumuga Mudaliar Vs. Registrar, Tamil Nadu Taxation Special Tribunal [reported in (2003) 129 STC 141] held that clarifications and orders issued by the Commissioner in terms of the power vested in him under the Statute are binding on his subordinates especially where the orders or instructions are favourable to the assessee. The said circular, having been issued after coming into force the Tamil Nadu Value Added Tax Act, 2006, is binding on the Assessing Officer especially when it gives the manner, in which, the assessments are to be made. For all the abo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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