TMI Blog2021 (4) TMI 599X X X X Extracts X X X X X X X X Extracts X X X X ..... c mandate has been issued by this Court that the assessing authority should examine the manufacturing process before arriving at invisible loss ratio and that the said mandate cannot be given go by by receiving a waiver letter from the petitioner. The respondent cannot be faulted for having acted on the petitioner's letters. In any event, there is no waiver of any right as such. The issue is regarding the working out of the exact ratio of invisible loss. The petitioner himself has come forward and given in writing that the invisible loss is at 5% - the order passed by the respondent accepting the same cannot be said to suffer from any error apparent on the face of the record. Petition dismissed. - W.P(MD)No.792 of 2021 - - - Dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent chose to compute the invisible loss ratio at 5%. Therefore, the petitioner wanted this Court to direct respondent to make corresponding refund. 4.The petitioner had filed a rectification petition under Section 84 of the Tamil Nadu Value Added Tax. Since the same was rejected by the impugned order dated 06.11.2020, the present writ petition has been filed. 5.The respondent has filed a counter affidavit and the assessing officer appeared before this Court through video conferencing and took me through its contents. The learned Government Advocate also reiterated the contents set out in the counter affidavit and called upon this Court to dismiss the writ petition as devoid of merits. 6.I carefully considered the rival contentions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... copy of the petitioner's letters in which the petitioner himself has accepted the invisible loss ratio in his case at 5%. Of course, the petitioner's counsel would still insist that when a specific mandate has been issued by this Court that the assessing authority should examine the manufacturing process before arriving at invisible loss ratio and that the said mandate cannot be given go by by receiving a waiver letter from the petitioner. I am not in a position to accept this contention. It is always open to an assessee to waive a benefit granted to him under law. It is not as if some fundamental right is involved. Only if a constitutionally guaranteed fundamental right is at stake, the same cannot be waived. The case on hand is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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