9911796707
TMI Blog2023 (3) TMI 733X X X X Extracts X X X X X X X X Extracts X X X X ..... ). 2. What is assailed is an order rejecting the request of the petitioner for rectification of assessment sought for under Section 84 of the Tamil Nadu Value Added Tax Act, 2006 (in short, 'Act'). The facts and the dates involved are common across writ petitions. 3. The petitioner is a limited company engaged in the business of manufacture and sale of confectionery candy products and other proprietory products and is a dealer under the provisions of the Act. Assessments had been framed for the periods in question bringing to tax the entirety of the turnover at an enhanced rate of tax as claimed by the petitioner. 4. In the course of the original assessment proceedings, the petitioner had supplied the details of turnover and admi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this regard, my attention is drawn to the VAT Audit Report for the period 2012 - 2013 to 2015 - 2016 that had been placed by at 1 - 90 of compilation dated 15.07.2020. 9. One of the trading accounts is brought to my attention, specifically the figure of Rs.67,17,11,558/- which is the turnover for the period ending 31.3.2015. There is a break-up which is set out therein which appears to indicate that the aforesaid turnover relates not only to TANG but also to Halls and Bytes, two other products of the petitioner. 10. On the premise thus that the enhanced rate should, if at all, apply only to the turnover attributable to TANG, the petitioner pending appeal before the appellate authority, filed an additional submission adopting this argument ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellate authority is clearly contrary to law insofar as the very non-consideration of submissions dated 23.01.2019, would constitute an error apparent on record liable to be rectified under Section 84 of the Act. In light of this, the impugned orders need to be set aside. 15. The petitioner will appear before the appellate authority on 24.03.2023 at 10.03 a.m. with materials in support of the request of rectification and without anticipating any notice afresh for the hearing scheduled as aforesaid. After hearing the petitioner, orders shall be passed on the Section 84 application within a period of four weeks from the date of personal hearing as fixed aforesaid. 16. Impugned orders are set aside and these writ petitions are allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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