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TMI Blog2018 (12) TMI 1092X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent under the provisions of the Central Sales Tax Act, 1956 (hereinafter called the Central Enactment) and the Tamil Nadu Value Added Tax Act, 2006 (hereinafter called the State Enactment). The appellant has filed the said writ petitions challenging the assessment orders for two assessment years namely 2014-15 and 2015-16 under the Central Enactment. As could be seen from the said common order impugned before us, the assessee had categorically stated that they were not questioning the merits of the assessments, but were only questioning the assessment orders on the ground of lack of jurisdiction and also on the ground of violation of the principles of natural justice. 3. We find from the said impugned common order that the lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel has referred to the assessment orders under the provisions of the Central Enactment for the assessment years 2014-15 and 2015-16 in respect their marketing company, which is situated in Andhra Pradesh wherein the concerned Assessing Officer had verified Form E1/E2 and C Forms and found the same to be in order and accordingly, allowed exemption on the turnover under Section 6(2)(a)/(b) of the Central Enactment. 6. It is further pointed out by the learned Senior Counsel appearing for the appellant that in the counter affidavit filed by the respondent in the said writ petitions, it has been stated that though the buyers namely M/s.Nissan Motor India Private Limited and M/s.Renault India Private Limited are not entitled to claim exemption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned Single Judge also examined the jurisdiction of the respondent under Section 27 of the State Enactment and held that the power to revise the assessments is very much vested with the respondent. 9. The learned Special Government Pleader, in order to demonstrate as to what would be a 'sale' within the scope of Section 3(a) and (b) of the Central Enactment, has placed reliance on the decision of the Hon'ble Supreme Court in the case of A & G Projects and Technologies Ltd. Vs. State of Karnataka [reported in 2009 (2) SCC 326]. 10. By way of reply, the learned Senior Counsel has referred to the invoices raised by the appellant and pointed out that the consignee's name is the appellant's marketing company located in Andhra Pradesh, that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here has been no violation of the principles of natural justice. We take up the second issue first. 13. Admittedly, the assessee was issued with the notices proposing revision of assessments vide notices dated 24.1.2017. We find that the said notices set out the circumstances, under which, the Assessing Officer proposed to add 25% to the appellant's reported turnover. The appellant did not challenge the revision notices nor contended that they were beyond the jurisdiction of the respondent under Section 27 of the State Enactment, but submitted to the jurisdiction of the respondent and also sent their reply vide objections dated 24.2.2017. We find that the objections are elaborate and that the appellant also sought for an opportunity of per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essing Officer is not solely based upon the judgment in the case of Larsen & Toubro Limited. Therefore, on this score, the assessee cannot contend that there had been violation of the principles of natural justice. 18. This leaves us to decide the question of jurisdiction of the respondent. Undoubtedly, Section 27 of the State Enactment empowers the respondent to revise the assessments. The assessee's case before us is not questioning the jurisdiction of the respondent under Section 27 of the State Enactment, but as to the manner, in which, he has exercised his jurisdiction and the effect of the assessments, which had attained finality in the State of Andhra Pradesh wherein the assessee's marketing companies have been assessed and the turn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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