2017 (3) TMI 1558

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....ndakumar For the Respondent: Mr. S.Kanmani Annamalai Additional Government Pleader (Tax) O R D E R Mr.S.Kanmani Annamalai, learned Additional Government Pleader (Tax), takes notice on behalf of the respondent. By consent of the parties, the main writ petition itself is taken up for final disposal at the admission stage itself. 2. The petitioner is aggrieved against the proceeding dated 25.03.2....

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.... or purchase involved within the State of Tamil Nadu. It is the further contention of the petitioner that they need not pay any tax to the VAT authorities in the State of Tamil Nadu, as their liability, if at all, if any, would arise only within the State of Andhra Pradesh. Therefore, it is contended by the petitioner that the detention of the goods by the respondent, on the sole ground that the p....

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.... by State of Tamil Nadu to the registered dealer at State of Andhra Pradesh has to necessarily be treated as local sales of inter-state sales. However, he fairly submitted that the reply given by the petitioner on 25.03.2017 seems to have been not considered by the respondent, as there is no discussion of such objections in the order impugned in this writ petition. 6. Heard both sides. 7. It is ....

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....n 25.03.2017 itself i.e. two days before the expiry of the notice time. 8. On considering the above facts and circumstances, I am of the view that there appears to be a non-application of mind, on the part of the respondent in passing the impugned order. Absolutely there is no consideration of the objections raised by the petitioner dated 25.03.2017, apart from the fact that the order itself was ....