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    <title>2012 (12) TMI 1191 - MADRAS HIGH COURT</title>
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    <description>Before proceeding with revision of self-assessment under the Tamil Nadu Value Added Tax Act, 2006, the assessing authority was required to furnish the relied-upon material documents to the assessee and then consider the assessee&#039;s objections. The writ petitions arose from a proposed revision notice concerning the treatment of imported silk yarn as local exempt yarn. To avoid breach of natural justice, the authority was directed to supply the basic materials forming the basis of the revision and thereafter continue the reassessment or revision process after taking note of any objections already filed in time.</description>
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    <pubDate>Tue, 04 Dec 2012 00:00:00 +0530</pubDate>
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      <description>Before proceeding with revision of self-assessment under the Tamil Nadu Value Added Tax Act, 2006, the assessing authority was required to furnish the relied-upon material documents to the assessee and then consider the assessee&#039;s objections. The writ petitions arose from a proposed revision notice concerning the treatment of imported silk yarn as local exempt yarn. To avoid breach of natural justice, the authority was directed to supply the basic materials forming the basis of the revision and thereafter continue the reassessment or revision process after taking note of any objections already filed in time.</description>
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      <pubDate>Tue, 04 Dec 2012 00:00:00 +0530</pubDate>
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