2014 (9) TMI 905

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.... Anantha Padmanabhan For the Respondents : Mr. R. Karthikeyan, Additional Government Pleader ORDER The petitioner is a registered dealer under the provisions of Tamil Nadu Value Added Tax Act and has been assigned TIN Number. They have been procuring goods from the second respondent herein, from the assessment years 2012-2013 and 2013-2014. The impugned orders of assessment have been pass....

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....r such personal hearing. Nevertheless, the Assessing Officer within whose jurisdiction the second respondent is carrying on business, has subsequently issued a clarification dated 03.06.2014 addressed to the Assistant Commissioner of Commercial Taxes, Karur, within whose jurisdiction the petitioner is carrying on business. 3. From the perusal of the said clarification, it appears that the autho....