2014 (8) TMI 818

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... JUDGEMENT:- The petitioner challenges an order of assessment dated 23.04.2014 made under the provisions of the Tamil Nadu Value Added Tax Act 2006 for the assessment year 2009-2010. By which there was a revision of assessment made on the petitioner under Section 27(1)(b) of the Act and the petitioner has been called upon to pay the dealer rate of tax. 2. The short ground on which the impug....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....otal non application of mind. 5. Learned Additional Government Pleader submitted that the petitioner is attempting to take advantage of the typographical error found in the impugned order. 6. On perusal of the impugned order of assessment, it appears that it is not a mere typographical error but the assessing officer has approved to examine the transaction and state that the dealer having no....