TMI Blog2022 (11) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 18 but only under the Government Order as aforesaid. Despite the multiple rounds of prior litigation in this matter, in the present impugned notices as well, the assessing authority merely repeats the same proposals contained in the audit note - The officer proposes, in the impugned notice, to assess the value of the material taking the price at which other suppliers have effected the sale, as a base. While he initially states that the actual turnover must be brought to tax, he goes on to state that the value of fly ash at which other suppliers have supplied the goods to the cement industry will be adopted as the basis of assessment, notwithstanding that the petitioner has set out the actual value at which the fly ash has been pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of the Companies Act, 2013 and engaged in the manufacture of cement, has challenged notices dated 25.01.2019, 28.01.2019, 29.01.2019 30.01.2019, issued under the provisions of the Tamil Nadu Value Added Tax Act 2007, (in short Act ), for four periods, 2006-2007, 2007-2008, 2008-2009 and 2009- 2010. 2.Two issues arise, one relating to taxability of fly ash procured from the Tamil Nadu Electricity Board (TNEB) and secondly, exemption claimed in respect of supplies to be made to Special Economic Zones (SEZ). By way of Notification dated 14.09.1999, there was a ban imposed by the Central Government in transacting in fly ash, for preservation and protection of the environment. 3.However, since fly ash is a natural waste from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come to be passed reiterating the same valuation that came to be challenged before this Court in W.P.Nos.26312 to 26318 of 2015. Those writ petitions came to be disposed by order dated 27.09.2016 wherein the orders impugned there were set aside and the respondents directed to re-do the issue de novo. At paragraph No.16, learned Judge states as follows: 16. In the light of the above, the Writ Petition is allowed and the impugned order is set aside insofar as the findings rendered by the Assessing officer on the aforesaid two heads and the assessment shall be re-done, after affording an opportunity of personal hearing by clearly appreciating the scope of the agreement between the petitioner and the TNEB and the legal position which is p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Despite the settled position that an assessment should proceed on an independent application of mind by the officer, though naturally, he would take note of the objections raised by audit, and inspite of the submissions of the petitioner that no claim has been made in terms of Section 18, the authority repeatedly refers to Section 18. 11. In light of the reiteration of the same errors by the assessing authority to which learned Government Pleader will accede, the impugned notice shall not be pursued. Let a fresh notice be issued and if and when such notices are issued, responses will be filed by the assessee and assessments be completed expeditiously. 12.The respondent is permitted to issue notices within four (4) weeks from today, be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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