TMI Blog2018 (12) TMI 1885X X X X Extracts X X X X X X X X Extracts X X X X ..... hase tax under Section 12 of the T.N.V.A.T. Act has been levied on them. It has been held in the decision of THE STATE OF TAMIL NADU VERSUS EAST COAST CONSTRUCTIONS AND INDUSTRIES [ 1985 (2) TMI 239 - MADRAS HIGH COURT] that where the goods have been used in the construction of buildings, such user cannot be said to be a disposal of goods as contemplated by Clause (b) of Section 7-A(1) of the Tam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... already been subject to revision under Section 27 of the T.N.V.A.T. Act. While so, once again the earlier orders have been revised and the impugned orders came to be passed. The same stand assailed on as many as four grounds. 2. Heard the learned counsel appearing for the Writ petitioners as well as the learned Additional Government Pleader appearing for the respondents. 3. The second respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (FAC), T.Nagar(South) Assessment Circle, Chennai). It has been held that an order passed by the assessing authority levying penalty through an independent order is bad in law. Therefore, respectfully following the aforesaid decisions, the orders of penalty imposed in these Writ petitions stand set aside. 5. A mere look at the impugned orders indicates that the impugned exercise was undertaken n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le on mere change of opinion by the statutory authority at a subsequent stage. 7. In the present case, it appears that reassessment proceedings have been initiated following the raising of objections of the internal audit. 8. The petitioners herein are works contractors. The purchase tax under Section 12 of the T.N.V.A.T. Act has been levied on them. It has been held in the decision reported ..... X X X X Extracts X X X X X X X X Extracts X X X X
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