2017 (7) TMI 469

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....ondents : Mr.S.Kanmani Annamalai ORDER Heard Mr.V.Srikanth, learned counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondents. 2. The petitioner is aggrieved by an order passed by the first respondent dated 15.07.2002 in T.A.Nos.640 to 643 of 1995. 3. In my considered view, the first respondent need not have lab....

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....f the Parliament in exercise of its powers under article 368 of the Constitution of India. (ii) The provisions of section 6 saved and infused life into the provisions of the Tamil Nadu General Sales Tax Act, 1959, as they existed prior to the Constitution (Forty-sixth Amendment) Act, 1982, with retrospective effect so as to enlarge their scope and ambit and the State Government and the authorit....

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....arging provisions and subject to the exemption notifications, if any, in force from time to time. (iv) For the period from September 20, 1987 onwards, till March 24, 1989, entry No. 150 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959, stood revived and was in force and the assessment and levy for the said period shall be in terms of clause (ii) above. (v) So for as the le....

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....ion under section 6(2) of the Constitution (Forty-sixth Amendment) Act, 1982, shall be considered and determined while assessing and quantifying the tax liability itself of the assessees, after giving due and sufficient opportunity in accordance with law. (viii) The orders of assessment, if any, made in respect of the petitioners/assessees concerned before this Court, to the extent of inconsist....