2017 (2) TMI 417

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....nnamalai ORDER 1. Issue Notice. Mr.S.Kanmani Annamalai, learned Additional Government Pleader, accepts notice on behalf of the respondent. With the consent of the learned counsels for parties, the writ petition is taken up for hearing and final disposal. 2. The sole ground on which the petitioner assails the impugned assessment order dated 28.12.2016 is that, the scope of the pre-assessme....

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.... not subject matter of the pre-assessment notice. Insofar as the stock transfer is concerned, a perusal of the impugned order would show that benefit has been given to the petitioner to the extent of only Rs. 99,62,678/-, while denying exemption to the extent of Rs. 12,80,53,992/-. 5. Learned counsel for the petitioner says that the petitioner never claimed stock transfer, as indicated in the i....

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.... of stock transfer and export sales was concerned. 7. Accordingly, the impugned order is set aside to the extent of tax imposed qua amounts added back on account of stock transfer and export sales qua, which exemption was, purportedly, claimed under Section 5(1) of the CST Act, 1956. In other words, the respondent will redo the assessment with regard to these two aspects of the matter and pendi....