TMI Blog2020 (8) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... pected from the assessing officer to consider the objections and either accept or reject the same by giving valid reasons by applying his mind. The matters are remitted back to the first respondent for passing orders afresh - petition allowed by way of remand. - W. P. Nos. 16432, 16433, 16434, 16435 and 16436 of 2014 and M. P. Nos. 2 to 2 of 2014. - - - Dated:- 9-3-2020 - R. MAHADEVAN J. N. Inbarajan for the petitioner. A. N. R. Prathap , Government Advocate (T), for the respondents ORDER Challenging the orders dated May 15, 2014 passed by the first respondent relating to the assessment years from 2006-07 to 2010-11, the petitioner has come up with these writ petitions. In the impugned assessment orders, the firs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the enforcement officials is taken as correct reason, there is no need for the assessing officer to be there to frame the assessment. The enforcement wing officials themselves would have framed the assessment. Under the statutory provisions, it is expected from the assessing officer to consider the objections and either accept or reject the same by giving valid reasons by applying his mind. The above extract of the reasoning given by the assessing officer is nothing than desperation to pass an order on the basis of D3 proposal. There are ever so many cases where D3 proposals have been deviated by the assessing officer after applying their mind. Hence, this court is of the view that the assessment orders are passed without considering ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax concession has been done on a misconception and misreading of the provisions of section 18 of the Tamil Nadu Value Added tax Act, 2006. (4) and (5) . . . 6. It is the case of the appellant that the sales which are the subject-matter of the impugned orders do not attract section 18(1)(ii) of the Tamil Nadu Value Added tax Act, 2006. 7. The learned Additional Government Pleader appearing for the appellant produced before this court, a Government Order in G. O. Ms. No. 528, Commercial Taxes and Religious Endowments (B2) Department, dated November 21, 1997 to the following effect : '100 per cent. exported oriented units and units located in the Chennai Export Processing Zone (CEPZ) will be fully exempted from payment of sales ..... X X X X Extracts X X X X X X X X Extracts X X X X
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