2016 (8) TMI 333

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....Mr.S.Rajasekar, learned counsel for the petitioner and Mrs.Kanmani Annamalai, learned Additional Government Pleader, for the respondent. 2. The petitioner, who is a dealer in Ball and Roller Bearings, is registered on the file of the respondent under the provisions of the erstwhile Tamil Nadu General Sales Tax Act and the challenge in this writ petition is to an order of assessment. 3. The p....

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....he counter affidavit filed by the respondent it is stated that the Circular will not bind the assessing officer. However, this stand is incorrect because the Circular has been issued in exercise of the powers under Section 28-A of the Act and it would bind the assessee. Further in the counter affidavit reference has been made to a judgment of the Honourable Division Bench of this Court in the case....

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.... worked out. The mere fact that under Section 2(1)(a), a reference is made to a "year", the same will not in any way create any different impact, while applying the liability or the rate of tax to be worked out during the financial year. In other words, if in the very same financial year, different rates are to be worked out by virtue of prescription of such different rates, due to statutory amend....