2011 (8) TMI 1030

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.... Sivaraman, Special Government Pleader (Taxes),  ORDER:- D. HARIPARANTHAMAN J.-The petitioner is an assessee under the Tamil Nadu General Sales Tax Act, 1959 and also under the Central Sales Tax Act, 1956. The writ petition in W.P. No. 15359 of 2011 relates to the assessment year 2001-02; the writ petition in W.P. No. 15360 of 2011 relates to the assessment year 2002-03 and the writ petit....

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....ner has filed the present writ petitions to quash those orders, without availing of appellate remedy on the ground that the respondent ought to have given personal hearing in view of the judgment of this court in SRC Projects Private Limited v. Commissioner of Commercial Taxes [2010] 33 VST 333 (Mad); [2008-09] 14 TNCTJ. 2. With the consent of both parties, the writ petitions are taken up for fin....

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....adu General Sales Tax Act, 1959. Therefore, this judgment could not be applied. 6. I have considered the submissions on either side. In my view learned Special Government Pleader is correct in his submissions that the judgment of the Division Bench should be understood in the context of the circular of the respondent providing for personal hearing, as otherwise, the Division Bench would not have ....