Court grants Writ Petitions, directs fresh assessment based on Industrial Input Certificate

The court allowed the Writ Petitions, setting aside the Assessing Officer's intimation regarding revision of assessments and acceptance of Industrial Input Certificate. It directed a fresh assessment considering the certificate. The court also set aside the assessment orders for multiple years related to the tax rate on the sale of Rubber Profile, allowing the petitioner to contest revision of assessments on other grounds and directing a reassessment based on the Industrial Input Certificate for the specific issue of the Rubber Profile sale. The judgment emphasized adherence to legal principles and precedents in tax assessments, ensuring fair treatment for the petitioner.

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Issues:
1. Challenge to intimation by Assessing Officer regarding revision of assessments and acceptance of Industrial Input Certificate.
2. Challenge to assessment orders for multiple years, specifically regarding tax rate on sale of Rubber Profile.

Analysis:
1. The petitioner, a registered dealer under TNVAT Act and CST Act, challenged the Assessing Officer's intimation stating inability to revise assessments and refusal to accept Industrial Input Certificate. The first set of Writ Petitions challenged this intimation, emphasizing the Assessing Officer's incorrect tax imposition without the certificate. The petitioner's non-response to pre-revision notices was addressed, with the court noting the legal issue at hand for consideration despite dissatisfaction with the explanation.

2. The second set of Writ Petitions contested assessment orders for 2009-10 to 2012-13, focusing on the tax rate applied to the sale of Rubber Profile. The Assessing Officer levied tax at 12% due to the absence of the Industrial Input Certificate, despite the petitioner's possession of the certificate post-assessment. Referring to relevant precedents and circulars, the court found the Assessing Officer's refusal to accept the certificate unjustified. The court allowed the first set of Writ Petitions, setting aside the intimation and directing a fresh assessment considering the certificate.

3. For the second set of Writ Petitions, the court set aside the impugned assessment orders related to the tax rate on Rubber Profile, following the decision in the first set of Writ Petitions. The petitioner was granted the opportunity to pay disputed taxes, present materials, and contest revision of assessments on other grounds. The court directed a reassessment based on the Industrial Input Certificate for the specific issue of the Rubber Profile sale, while allowing the petitioner to address other assessment aspects within specified timelines.

4. Considering the overall circumstances and the precedent set by the court, the judgment allowed the Writ Petitions, set aside the intimation and assessment orders, and provided a structured process for reassessment and objection submission by the petitioner. The court emphasized adherence to legal principles and precedents in tax assessments, ensuring fair treatment and due process for the petitioner.

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