TMI Blog2020 (12) TMI 1009X X X X Extracts X X X X X X X X Extracts X X X X ..... consideration to the revision notice dated 31.12.2019 issued by the fourth respondent and the impugned assessment orders dated 28.08.2020 passed by the same fourth respondent, is of the considered view that, no sufficient opportunity has been granted to the petitioner to produce the required certificates, with regard to the sales effected by them to the Government Departments. If the same was intimated to the petitioner in the revision notice dated 31.12.2019 itself, the petitioner might have placed the required certificates before the fourth respondent during the assessment proceedings. However, without any request being made to the petitioner, arbitrarily, the fourth respondent has passed the impugned assessment orders, dated 28.08.2020 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12.2019 issued by the fourth respondent, the fourth respondent has proposed to revise the earlier assessment on the ground that the sales effected by the petitioner were on local bodies and not to Government Departments and hence, they are not entitled to any concession in the rate of tax. 4. It is an admitted fact that, for sales effected to Government Departments, any dealer is entitled for concession in the payment of tax at 5%. It is the further case of the petitioner that he has paid the concessional tax, as the sales were effected by them only to Government Departments. However, it is the case of the petitioner that arbitrarily and by total non-application of mind in the impugned assessment orders, dated 28.08.2020, the fourth resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the earlier assessment of the petitioner on the ground that the sales were effected by the petitioner to local bodies and therefore, they are not entitled for any concession in the rate of tax. 9. The learned counsel for the petitioner also drew the attention of this Court to the impugned assessment orders, wherein the fourth respondent has revised the assessment under section 27(2) of the TNVAT Act on the ground that the petitioner has not produced the required certificates for having effected sales to Government Departments. As rightly contended by the learned counsel for the petitioner, the impugned assessment orders, dated 28.08.2020 are contrary to the revision notice, dated 31.12.2019 issued by the fourth respondent, wherein, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rbitrarily, the fourth respondent has passed the impugned assessment orders, dated 28.08.2020 revising the assessment on the ground that the petitioner has not produced the required certificates for the sales effected to Government Departments, to enable them to avail concessional rate of tax. 12. Further, the learned counsel before this Court on instructions has also submitted that the petitioner is willing to produce all the necessary certificates before the fourth respondent, if the matter is remanded back to the fourth respondent for fresh consideration. 13. In the light of the above, this Court is of the considered view that the impugned assessment orders dated 28.08.2020 passed by the fourth respondent are arbitrary and the prin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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