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TMI Blog2019 (7) TMI 1991X X X X Extracts X X X X X X X X Extracts X X X X ..... r.M.Azeem For the Respondents : Mrs.J.Padmavathi Devi Special Government Pleader (In all petitions) COMMON ORDER These writ petitions challenge proceedings of the Assistant Commissioner dated 03.11.2015, passed in terms of Section 16 of the Tamilnadu General Sales Tax Act and have to, straight away be allowed on two grounds. As far as W.P.(MD).Nos.3056 to 3060 of 2016 relating to the periods 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Co- operative Milk Private Union Limited, (2007 (11) SCC 363) in the context of the Punjab General Sales Tax Act is instructive. Though the Punjab Sales Tax Act also did not provide for a period of limitation, the Supreme Court held that assessments should be completed within a reasonable and acceptable period. 4. In addition, I am also of the view that the period for completion of assessments sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t such place or places as he may notify to the registering authority. If the registered dealer decides to change the place or places so notified, he shall, before effecting such change, notify the same to the registering authority. 6. The corresponding Rule, Rule 26(16) in the Tamilnadu General Sales Tax Rules, reads as follows: Rule 26(16) Accounts maintained by dealers together with all vouch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers are quashed. 8. For the sake of completion, even on merits, the issue in question is covered against the revenue by a plain reading of Section 2(r) of TNGST which defines turnover: Sec.2(r):- "turnover" means the aggregate amount for which goods are bought or sold, or delivered or supplied or otherwise disposed of in any of the ways referred to in clause (n), by a dealer either directly or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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