2016 (7) TMI 281

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....r : Mr.N.Inbarajan For Respondent : Mr.Manoharan Sundaram, A.G.P., ORDER Heard Mr.N.Inbarajan, learned counsel appearing for the petitioner, and Mr. Manoharan Sundaram, learned Additional Government Pleader appearing for the respondents and with their consent, the writ petition itself is taken up for final hearing. 2.The petitioner is the registered dealer under the provisions of the V....

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....eversed. Apart from that, the respondent also proposed to levy penalty under Sec.27(3)/27(4) of the TNVAT Act. 3.The petitioner submitted a reply on 17.03.2016 raising several grounds and referred to the decision of this Court in the case of Emerald Stone Export v. Assistant Commissioner (CT), FAC, Pudukottai reported in (2012) 52 VST 286 (Mad). The petitioner would state that admittedly they h....

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....g the fact that the petitioner has placed reliance on the decision of this Court made in the case of Emerald Stone Export (Supra) what was required to be considered by the assessing officer is as to whether the sale effected by the petitioner was the last sale preceding the sale occasioning the export of goods out of the territory of India. This could have been established by the petitioner by app....