2016 (10) TMI 372

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....is a manufacturer and dealer in bakery products and they are registered on the file of the respondent, as a dealer under the provisions of the Tamilnadu Value Added Tax Act, 2006 (hereinafter referred to as TNVAT Act) and the Central Sales Tax Act, 1956 (hereinafter referred to as CST Act). 3. In this Writ Petition, the petitioner has challenged the order of revised assessment passed under TNVAT Act for the year 2010-2011. (i) It is submitted that higher rate of tax was levied on the petitioner on the ground that they have sold branded bakery products. The assessing officer came to such conclusion solely for the reason that the petitioner did not produce proof to show that they have withdrawn their application filed before the Registry o....

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....of their application by letter dated 29.06.2016. 6. It is submitted by the learned counsel for the petitioner that though the letter given by the petitioner's counsel appearing before Trade Marks Registry is dated 29.06.2016, now, they are able to produce the proof from the Trade Marks Registry that their application has been withdrawn as early as on 03.10.2013, much prior to the pre-revision notice dated 27.01.2015, 18.09.2015 and 11.01.2016. Therefore, it is submitted that the petitioner may be granted an opportunity to produce the letter before the respondent with regard to avoid levy of penalty. It is submitted that since the revision of assessment is made under Section 27(1)(b) of the TNVAT Act, no penalty could be levied. 7. Aft....

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....d counsel for the petitioner is that before the Enforcement Wing Officials, the petitioner while giving a statement on 26.12.2011, stated the turnover for the year 2010-2011 at Rs. 1,02,00,700/- for the period from September 2010 to November 2011 and that they agreed to pay tax, and cheques were also issued towards the payment of tax. However, while issuing pre-revision notice, though in the preamble portion of the notice, which is dated 11.01.2016, the respondent had stated that the total and taxable turnover is Rs. 1,63,24,728/-, in page no.2 of the notice in the tabular column, the amount of Rs. 1,02,00,700/- has been separately shown and once again the another turnover Rs. 1,63,24,728/- has been shown, which is incorrect, as the said su....