2008 (3) TMI 634

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....spondent by giving an opportunity of personal hearing. According to the petitioner, they are the registered dealer under the Tamil Nadu General Sales Tax Act, 1959 and an assessee on the file of the second respondent. They are the manufacturer of common salt. They purchase the salt within the State and sell it within the State and claim exemption on the sales of common salt under Sl. No. 7 of the Third Schedule to the Tamil Nadu General Sales Tax Act. It is their further case that the second respondent checked their accounts for the purpose of final assessment and issued pre-assessment notices, wherein the second respondent has proposed to levy tax on the freight charges on turnover of Rs. 4,73,420 and Rs. 17,60,472 at the rate of 10 per c....

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....d on a decision of this court in W.P. (MD) No. 6654 of 2007 dated September 11, 2007 and this court held that the assessment order cannot be sustained on the ground that the respondents have not provided an opportunity of hearing to the petitioner and that therefore, the matter was remanded back to the respondents for further consideration after giving an opportunity of personal hearing. The respondents have filed a counter, wherein it is submitted that the petitioner has filed these writ petitions against the order of assessments made under the CST Act, 1956 in CST 466175/00-01 dated July 31, 2007 and CST 466175/01-02 dated July 31, 2007 seeking remedy to quash the same and direct the second respondent to pass order as per the clarificati....

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....have extracted a procedure for sampling and analysis stating that a representative sample will be taken from each truck load and a portion of the same will be analysed in the laboratory and based on the same, a complete position of the salt will be analysed, which will be applicable for the entire quantity supplied during that fortnight and the buyer's sampling and analysis shall be final and binding on the suppliers.   Despatch details of the salt in the factory and the freight charges, including the loading expenses, are also explained in the counter. It is also stated in the counter that the bill rate is on Ex-factory rate basis only and the actual transactions were made only on F.O.R. destination of the buyer as per the agree....

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....y the goods from his place of manufacture to the place at which he is required under the contract to deliver would thus become part of the amount for which the goods are sold by the seller to the buyer and would fall within the scope of turnover.   The learned Government Advocate appearing for the respondents has contended that the objections were considered and therefore there is no necessity to provide personal hearing to the petitioner. Heard Mr. Md. Ibrahim Ali, the learned counsel for the petitioner and D. Sasikumar, learned Government Advocate appearing on behalf of the respondents. I have given due consideration to the submissions made on behalf of both the sides and the decision produced by the counsel for the petitioner and....