2016 (11) TMI 609

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....ani Annamalai ORDER Heard Mr.N.Prasad, learned counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondent in all Writ Petitions.  With the consent of the learned counsel appearing on either side, the Writ Petitions are taken up for disposal. 2. In all these Writ Petitions, the petitioner has challenged the order....

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....in respect of sales effected to non-dealers, the differential rate in the State of Tamil Nadu, as per the TNVAT Act, will be paid by them. 4. In these Writ Petitions, the petitioner among other grounds, have contended that the impugned orders of the respondent dated 28.07.2014, suffer from an error of law apparent on the face of the records and the respondent failed to advert to the relevant pr....

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....and revise the assessment and the Assessing Officer does not become functus officio, merely because, the assessment order has been passed. 5. In this regard it is relevant to point out that based on the decision of the Hon'ble Full Bench of this Court in ARUL MURUGAN AND COMPANY [51 STC 381) and the decision of the Hon'ble Supreme Court, in the case VIPRO FOUNDRY ENGINEERS LIMITED [81 S....

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....y, as against the earlier assessment order passed under section 53 of the TNGST Act, for the assessment year 2005-2006.  However, the said Revision Petition was dismissed, confirming the order of the Assessing Authority.  As against said order, the petitioner preferred Second  Revision, under section 55 of the TNGST Act, before the Additional Commissioner of Commercial Taxes (Revisi....