2017 (1) TMI 640

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..... Sivagnanam, J. For the Petitioner : Mr. V. Sundareswaran For the Respondents : Mr. S. Kanmani Annamalai, A.G.P. ORDER Heard Mr.V.Sundareswaran, the learned counsel for the petitioner and Mr.S.Kanmani Annamalai, the learned Additional Government Pleader, who accepts notice on behalf of the respondents and with the consent of either side, the writ petition itself is taken up for final ....

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.... report and again forwarded the same to the Assistant Commissioner, Velacherry Assessment Circle, who was the erstwhile assessing officer of the petitioner, for implementation. Subsequently, the said official, on receipt of D-3 report, issued a show cause notice dated 11.03.2013 to the petitioner calling for objections. On receipt of the notice, the petitioner filed their objections on 13.05.2013 ....

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....t is liable to be dropped. 5. It may be mentioned herein that the first respondent has forwarded the deviation report to the second respondent reiterating that in view of Advance Ruling dated 05.06.2013, the case of the petitioner had to be dropped, however, the second respondent rejected the said request and returned the file to the first respondent. In the meanwhile, the Assessment Circ....

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....e is not bound by the instructions or direction of the higher authorities. However, the first respondent failed to appreciate that throughout the State of Tamil Nadu, the goods, namely, corrugated sheet and steel structures are assessed and levied tax at 5% only as declared goods falling under Entry 41 of the First Schedule to the TNVAT Act read with Section 14 of CST Act. 7. Be that as i....