2017 (10) TMI 1476

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..... Petitioner : Mr. K. Soundararajan For The Respondent : Mr. K. Venkatesh And Government Advocate ORDER Heard Mr. K. Soundararajan, learned counsel for the petitioner and Mr. K. Venkatesh, learned Government Advocate accepting notice on behalf of the respondent. 2. In this writ petition, the petitioner, who is a registered dealer on the file of the respondent under the provisions of the Tamil .....

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..... n was calculated. This being a higher figure, the same has been adopted. Probably, the case study can be a reason for issuing a revision notice, but that cannot be the sole basis for completing the assessment. Repeatedly, Courts have held that electricity current consumption charges cannot be a basis for revision of turnover. 3. Apart from that, the impugned assessment order has been passed sole .....

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..... stating that the machineries were not installed. Hence, the misuse of Form XVII occurred only during the assessment year 2004-05 and levy of tax and penalty under Section 23 of the TNGST Act is in accordance with law. As observed earlier, the respondent could not have solely proceeded based on the 'D3' proposal, as held by the Hon'ble Division of this Court in the case of Madras Granites .....

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