2017 (10) TMI 604

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....P.M.P.Nos.17955 and 17958 of 2005 - -<br>CST, VAT & Sales Tax<br>T. S. Sivagnanam, J. For the Petitioner : Mr.R.Senniappan in both W.Ps For the Respondents : Mr.K.Venkatesh ORDER Heard Mr. R.Senniappan, learned counsel for the petitioner and Mr.K.Venkatesh, learned Government Advocate, for the respondents, in both the writ petitions. With consent of the learned counsel appearing for bo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the conditions stipulated / prescribed for 100% EOU and therefore, the question of issuing notice or assessing the petitioners to tax, on the allegation that they have violated the conditions imposed on 100% EOU, is untenable. Though such a stand has been taken by the petitioners, the petitioners did not respond to the notice dated 12.11.2004, issued by the Assessing Officer, calling upon them to....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....etitioners&#39; case, the Special Tribunal directed the Assessing Authority therein not pursue action on the notice dated 04.12.2001, merely because the Commissioner has issued circular dated 27.01.2000. However, the Tribunal gave liberty to the Assessing Officer to issue fresh re-assessment notice, if there are reasons to revoke the exemption. In fact, notice issued by the respondent / Assessing ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... operation. Therefore, at this juncture, the petitioners should be directed to go back to the Assessing Officer and clearly explain their stand as to how the allegation made against them is unsustainable. For that reason, this Court is not inclined to quash the impugned proceedings, but, would direct the petitioners to treat the impugned assessment orders dated 18.04.2005, as show cause notices an....