TMI Blog2022 (10) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... aking order passed in this regard determining the appropriate rate of tax on ATF within a period of 8 weeks from date of personal hearing - Petition allowed. - W.P.No.34145 of 2019 And WMP.No.34755 of 2019 - - - Dated:- 19-9-2022 - Honourable Dr. Justice Anita Sumanth For the Petitioner : Mr.K.A.Parthasarathi For the Respondent : Mr.V.Prashanth Kiran Government Advocate ORDER The petitioner has challenged proceedings of the sole respondent, Assessing Officer dated 31.10.2019, in terms of Section 84 of the Tamil Nadu Value Added Tax Act, 2006 (in short Act ). The proceedings arise out of piquant circumstances. 2. The petitioner has supplied Aviation Turbine Fuel (ATF) to various entities, airlines as well as other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade to scheduled airlines notified by the Central Government iv)The scheduled airlines should cater to the needs of Air Transport services. The dealers have furnished statement regarding the above sales for the years 2009-10. The dealers were requested to furnish the list of scheduled airlines as notified by the Central Government in the category of Turbo Propeller Aircraft. Further, it was inferred from the year wise statement of concessional sales furnished by the dealers, that they have effected sales to Airlines such as Air Deccan, Jet Airways, Kingfisher airlines ltd., Paramount airways, and alliance airways etc. But it was not clear whether the sales of ATF made to the above airlines, fulfills the conditions listed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ether the conditions listed by him had been complied with by the petitioner or not. Had he done so, after seeking the requisite particulars from the petitioner, he could well have come to a categoric finding as to the appropriate rate of tax to be levied, which is the proper course of action for him to have followed. 7. However, he leaves this issue hanging at the level of uncertainty and does not proceed with the matter. This is the first flaw in the assessment. The second flaw is he comes to a bald conclusion that the petitioner is not entitled to the concessional rate of tax as claimed and works out the differential tax of 25% in that order itself, albeit sans any reasoning in that regard. 8. A further flaw is having come to the af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vident. 12. Perhaps he has not couched the rejection in so many words, but the mere use of the term proposed to does not mean that the disallowance was at proposal stage. This argument of the assessee is rejected. However, and be that as it may, the issue in regard to claim of concession on ATF has not been looked into in a comprehensive and appropriate manner either at the time of assessment or at the time of revision. 13. Since the challenge in this writ petition is only in regard to the order under Section 84, I mould the same, to include the order of assessment dated 24.11.2015 as well, with the concurrence of Mr.Parthasarathy, learned counsel for the petitioner who agrees with the aforesaid approach. 14. Thus, the order of a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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