TMI Blog2021 (4) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... 006 - HELD THAT:- Even though the petitioners are having accounts in respect of all the transactions as mentioned above, the respondent in the impugned order has invoked a formulae for levying the purchase tax on the ground that separate accounts are absent. If the petitioner had been called upon to segregate the transactions and make available the details regarding local purchase, then, the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent to pass orders afresh in accordance with law. This writ petition is allowed by way of remand. - W.P.(MD)Nos.25199, 25200 & 25202 of 2019 And WMP(MD)Nos.21779, 21782 & 21784 of 2019 - - - Dated:- 15-3-2021 - Honourable Mr.Justice G.R.Swaminathan For the Petitioner : Mr.S.Karunakar For the Respondent : Mr.G.Arjunan, Government Advocate COMMON ORDER Even before commenci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t basis. However, there was a surprise inspection at the petitioner's place of business premises and that led to the issuance of pre-revision notice dated 31.03.2015. The petitioner initially came before this Court and the writ petitions were filed questioning the very issuance of the notices. The writ petitions were dismissed and the petitioner was directed to avail the remedy before the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of all the transactions as mentioned above, the respondent in the impugned order has invoked a formulae for levying the purchase tax on the ground that separate accounts are absent. If the petitioner had been called upon to segregate the transactions and make available the details regarding local purchase, then, the respondent could have very easily and precisely computed the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... writ petition is allowed. This order will come into effect only if the petitioner adheres to the undertaking given earlier. If the petitioner does not remit the sum of ₹ 5.00 lacs to the respondent on or before 31.03.2021, this order will be of no consequence and the writ petition would stand dismissed in such an event. No costs. Consequently, connected miscellaneous petitions are closed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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