TaxTMI 
TaxTMI 
2006 (9) TMI 526
X X X X Extracts X X X X
X X X X Extracts X X X X
.... to works contract under section 3B of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as, "the Act") and on that basis directed the assessees to file A1 returns. After hearing the learned counsel for the respective petitioners as well as the learned Government Pleader, this court is of the view that what is impugned is only notice requiring the assessees/petitioners to file A1 returns in respect of their transaction. The assessees/petitioners can file their returns or objections, if any, to the notice by putting forth their case and as to what is the activity of the petitioners with supporting materials, so as to enable the assessing officer to decide the issue. The assessing authority is entitled to require ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r duty of the assessing officer to give reasons as to why the judgments relied on by the assessees are not applicable to their case. This aspect of the matter has been given a go bye by the assessing officers and none of the objections raised by the assessees have been considered by them. But on the contrary, the assessing officers reached the conclusion based on their own reasoning, which is impermissible in law. Hence, all the assessment orders are hereby set aside by allowing the writ petitions and the matter is remitted back to the respective assessing officers to reconsider the issue by giving detailed reasons for the objections raised by the petitioners either by accepting or rejecting the same. W.P. No. 22551 of 2004: This case has....
X X X X Extracts X X X X
X X X X Extracts X X X X
....transactions pertaining to the cost of consumables like dyes and chemicals used by them in the execution of dyeing, bleaching and printing contract. It is the case of the petitioner that the members of the petitioner-association are registered dealers under the provisions of the TNGST Act. The members are engaged in the business of dyeing, bleaching and printing of fabrics on job-work basis. In the course of executing the job-work, the members of the petitioner-association purchased consumables like dyes and chemicals, both locally and inter-State to be used in the process of dyeing, etc. According to the petitioner, it is only consumables and they are used in the execution of the job-work of dyeing and therefore, the cost of such consumab....
X X X X Extracts X X X X
X X X X Extracts X X X X
....de in paragraph No. 3 that officers under the control of the respondent have invariably issued notices to some of the members of the petitioner-association calling upon them to disclose the turnover on the deemed sale value of dyes and chemicals involved in the dyeing, bleaching and printing contract and to pay tax on the turnover relating to deemed first sales of dyes and chemicals and resale tax on the deemed second sales of dyes and chemicals by filing A1 returns. From the above, I am of the view that the wild averment cannot by itself form a cause of action. As and when any particular notice has been issued to any one of the members of the petitioner-association, it is well open to them to agitate the same in the manner known to law. H....