9911796707
TMI Blog2021 (5) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... ing to the petitioners, the second respondent after passing deemed cum original assessment orders under Section 22(2) of the TNVAT Act, had revised the assessment order under Section 27 of the TNVAT Act, by adding adhoc addition for certain defects in the accounts. The grievance of the petitioners is that the second respondent passed the impugned Revision of Assessment orders even without any new/fresh facts or materials, de hors the records and on mere change of opinion, which is against the provisions of the TNVAT Act. 3.The learned counsel for the petitioner would submit that the alleged purchase suppression pursuant to the web report is totally strange and even the copies of the alleged web report have not been served on the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t paragraphs are extracted hereunder for better appreciation. "4.In all these cases, the assessing officer had imposed penalty by separate orders. As pointed out by the learned counsel appearing for the writ petitioners, the penalty can be imposed by separate orders only under Section 22(5) of the TNVAT Act. If penalty is to be imposed under Section 27(3) of the TNVAT Act, then it has to form part of the assessment order and not by a separate order. This principle is no longer res integra. It has been so held as early as in the decision reported in (1976) 38 S.T.C. 382(Mad) (The Deputy Commissioner (C.T), Coimbatore Vs. V.S.R.Ramaswami Chettiar and Bros). The said decision was followed in the decision reported in (2011) 37 V.S.T. 592 (m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rein are works contractors. The purchase tax under Section 12 of the TNVAT Act has been levied on them. It has been held in the decision reported in (1986) 61 S.T.C 337 (The State of Tamil Nadu Vs.East Coast Constructions and others) 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 Tamil Nadu General Sales Tax Act, 1959. The said provision is in pari materia with Clause (b) of Section 12 of the TNVAT Act. The transaction in which the petitioners are engaged is said to constitute deemed sales. 9.Therefore, when the petitioners have already been visited with tax on that count, they cannot also be saddled with levy o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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