2011 (8) TMI 1015

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....dent ORDER The petitioner has approached this court, with a prayer, for issuance of a writ, in the nature of certiorari, to quash the order of assessment, dated February 23, 2007, being in violation of principles of natural justice, and also contrary to second proviso to section 3(2), and section 16 of the Tamil Nadu General Sales Tax Act, 1959. The petitioner is dealer in hides and skins. For ....

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....mpugned order, revised the assessment, without giving an opportunity of hearing to the petitioner or supplying the materials, on the basis of which the assessment was revised. In support of this prayer, the learned counsel for the petitioner placed reliance on the judgment of this court in W.P.No. 198 of 2006 (Rainbow Leathers, rep, by Proprietor Noor Mohamed v. Deputy Commercial Tax Officer II (....

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....nly the First Schedule goods can be made liable under the proviso clause to section 3(2) of the Act, which enables the assessing officer to levy tax on the earliest of the successive dealer, the impugned order has been passed mechanically without considering such reply. When a specific plea has been raised by the petitioner, the order passed by the respondent without considering the same is not su....

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....s to stand. The impugned order of the respondent, dated November 15, 2005 is set aside and the writ petition is allowed. However, it is open to the respondent to consider the objections of the petitioner and pass fresh orders after considering the objections. 8. At this juncture, the learned counsel for the petitioner submits that the third party records have been relied upon by the respondent wh....