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TMI Blog2021 (10) TMI 887X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate ORDER Read this in conjunction with and in continuation of earlier proceedings made on 23.08.2021 in the captioned main writ petition and 'Writ Miscellaneous Petitions' ('WMPs' in plural and 'WMP' in singular for the sake of brevity, convenience and clarity) therein, which reads as follows: 'Mr.T.N.C.Kaushik, learned State counsel accepts notice on behalf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 27 of TNVAT Act on the ground that it is assessment of escaped turn over; that the order made under Section 27 of TNVAT Act has been called in question inter alia on the ground that Narasus principle being ratio in Tvl.Narasus Roller Flour Mills Vs. The Commercial Tax Officer (Enforcement Wing), Sankagiri reported in 2015 81 VST 560 which inturn was made by following an earlier Hon'b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case on hand. This Court is informed without any disputation or disagreement that aforesaid two orders in Ponny Stores and Gayathri Agency cases have not been carried in appeal by way of intra-court appeals and they have been given quietus. This Court is also informed without any disputation or disagreement that the orders and directives therein have since been complied with. 5. Therefore, o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt afresh independent of the proposals given by the Enforcement Wing in tune with Madras Granite / Narasus principle. e) The assessment afresh shall be made on its own merits and in accordance with law. f) The aforesaid exercise of assessment afresh shall be completed as expeditiously as the business of the respondent would permit, but in any event within two months from 15.09.2021 i.e., on or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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