TMI Blog2022 (2) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... reduced to 0.5% for the purpose of Section 3(4) of the TNVAT Act, 2006 - HELD THAT:- The petitioner is not entitled to invoke jurisdiction of this Court as the petitioner has failed to give a reply which was elementary on the part of the petitioner to have file a reply notices when there is a proposal for revising the assessment. Considering the fact that the petitioner has shown scant regards ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Assessment Year 2006-2007 under the provisions of the TNGST Act, 1959 from 01.04.2006 up to 31.12.2006 and from 01.01.2007 up to 31.03.2007 under the provisions of the TNVAT Act, 2006 which came into force on 01.01.2007. 3. The petitioner has paid tax at 1% under the provisions of Section 3H of the TNGST Act, 1959 and at 0.5% under the provisions of Section 3(4) of the TNVAT Act, 2006 as it s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 3(4) of the TNVAT Act, 2006. 6. The petitioner is not entitled to invoke jurisdiction of this Court as the petitioner has failed to give a reply which was elementary on the part of the petitioner to have file a reply notices when there is a proposal for revising the assessment. 7. Considering the fact that the petitioner has shown scant regards of the assessment proceedings under the TNV ..... X X X X Extracts X X X X X X X X Extracts X X X X
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