TMI Blog2020 (9) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... uenced by the proposals of the higher officials. Pursuant to the inspection conducted by the Enforcement Wing Officers, the petitioner company was assessed to the Best of Judgment for the Assessment Year 1994-95, as against which the petitioner had filed an appeal before the Tamil Nadu Sales Tax Appellate Tribunal and by an order dated 25.07.2011, the Tribunal had remitted back the entire assessment to the Assessing Officer for pre-determination. While doing so, one of the direction to the Assessing Officer was to examine each and every transactions of the Form-F Declaration filed by the Assessee as provided under Section 6 A(2) of the Central Sales Tax Act, 1956. However, in disregard of the Tribunal's order, the Assessing Officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he higher officials. Some of the decisions in which such a view has been taken are in the cases of Madras Granites (P) Ltd., Vs. Commercial Tax Officer and Another reported in 2006 (146) STC 642 (MAD) and Narasus Roller Flour Mills Vs. Commercial Tax Office, (Enforcement Wing), Sankagiri and another reported in 2015 (81) VST 560 (MAD) . 4. Such a ratio laid down by this Court in all the above Writ Petitions stand good till date and in these background, the Commissioner of State Tax, Chennai had issued Circular No.3 dated 18.01.2019, empowering the Assessing Authority to deviate from the proposals, without seeking for approval from the Enforcement Wing/ISIC Authorities. The relevant portion of Circular No.3 dated 18.01.2019 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one into each and every transactions of the Form-F Declaration and on this ground also the impugned proceedings are liable to be set aside. 6. For all the reasons stated above, the impugned proceedings of the first respondent in CST No.638587/1994-1995 dated 11.03.2013 stands quashed and the matter is remanded back to the first respondent herein for fresh consideration. While doing so, the first respondent herein shall adhere to the directions given by the Tamil Nadu Sales Tax Appellate Tribunal in TA.No.16/2011 dated 25.07.2011 and also afford due opportunity of personal hearing to the petitioner and thereafter pass appropriate orders in accordance with law, within a period of twelve weeks from the date of receipt of a copy of this orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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