2016 (12) TMI 692

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.... learned counsel appearing for the petitioner, Mr.K.Venkatesh, learned Government Advocate appearing for the respondent and perused the materials placed on record including the counter affidavit filed by the respondent. 2. The petitioner is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax, 2006 (TNVAT Act) (hereinafter referred to as the Act....

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.... the exemption to the tune of Rs. 71,69,340/- for the assessment year 2008-09 and Rs. 70,70,875/- for the assessment year 2009-2010 was granted in favour of the petitioner. The petitioner's case is that though such a finding was recorded by the Assessing Officer in the assessment orders while computing the tax in paragraph 24/25 of the assessment orders, the purchase turnover taxable under Sec....

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....g Officer on these two issues, according to the petitioner was an error apparent on the face of the record, they filed an application under Section 84 of the Act for rectification of the mistake. Though other grounds were raised, since the appeal is pending in respect of other grounds, the same are not gone into in these writ petitions. However, the respondent rejected the application under Sectio....

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.... with the finding recorded in the assessment orders where the benefit of exemption has been extended to the petitioner. Thus the counter affidavit has been sworn to without proper application of mind. 5. Coming to exercise of power under Section 84 of the Act, the language employed in the said provision confers power on the Assessing Authority or an Appellate or Revising Authority including the A....