2015 (12) TMI 643

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....el for the appellant and Mr. V. Haribabu, learned Additional Government Pleader (Taxes) appearing for the respondent. 3. The appellant is a manufacturer of finished leather, leather products and shoes. In the course of business, the appellant effected local and inter-State purchases of raw materials and other materials for use in the manufacture of finished product. They also purchased tools and accessories for use in repairing the machineries available in the factory. Naturally they also purchased packing materials for use. 4. On the basis of an inspection carried out by the enforcement wing officials of the Department of Commercial Taxes, on 4.12.2013, the assessing officer issued seven notices, all dated 18.7.2014, for the assessment y....

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.... In cases where there is gross violation of the principles of natural justice, and in cases where the very jurisdiction of the officer is questioned, this Court is not powerless to interfere with the orders so passed. Therefore these types of cases have to be examined with reference to the nature of the grievance of the assessees/dealers and the extent to which they are able to convince about the validity of such grievance. 9. Insofar as the cases on hand are concerned, the main objection of the appellant to the proposals issued under Section 10-A were (i) that the exports were covered by Form-H and (ii) that the purchase of packing materials, tools, spares etc., were covered by the certificate of registration issued to them. 10. As a mat....