2006 (9) TMI 542

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.... a dealer in hides and skins. For the assessment year 2002-03(TNGST), the petitioner reported a total and taxable turnover of Rs. 2,64,28,541/- and Rs. 4,000/- in their regular monthly returns. After verification of the petitioner's books of accounts, the respondent accepted the same and passed an order of assessment. The further case of the petitioner is that subsequently on 4.3.2005, the respondent issued a pre- revision notice for the year 2002-03 (TNGST) and passed the revised order of assessment. The reason stated for the proposed revision was that the petitioner had effected purchase of Tanned Hides from three dealers to the tune of Rs. 52,33,917/- and claimed second sales exemption but the said three dealers registration had b....

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....the petitioner, the said order dated 15.11.2005 was served on the petitioner only on 7.12.2005.   6. Learned counsel appearing for the petitioner has drawn my attention to the order dated 15.11.2005. In the said order, all the contentions of the petitioner have been extracted and in the last portion of the order, it has been stated as follows:- "The objections are carefully examined and they are not found acceptable. Hence, the objections are overruled and the assessment is revised as under".   By pointing out the said order dated 15.11.2005, the learned counsel for the petitioner states that though the petitioner has specifically contended that the dressed skins are the second schedule goods, the proviso clause to Sectio....