TaxTMI 
TaxTMI 
2017 (10) TMI 832
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....petitioner and Mr.K.Venkatesh, learned Government Advocate for the respondent. 2. The petitioner is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu General Sales Tax Act, 1959, (hereinafter referred to as TNGST Act). 3. In this writ petition, the petitioner seeks for issuance of a writ of prohibition, prohibiting the respondent from proceeding further, pu....
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....the sales and purchase were covered by bills and therefore, the respondent accepted the accounts of the petitioner as correct and determined the total and taxable turnover for the assessment year. This order of assessment was passed on 31.12.2004. 5. Subsequently, by notice dated 11.04.2005, the respondent stated that the petitioner has effected branch transfer from Domain, but no first sales of ....
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....diction or power to refuse such an option exercised by the assessee and more so, when the assessment has already become final. Further, it is contended that Section 7 (C) of the Act is in supersession of Section 3B of the Act and the Assessing Officer has no discretion to refuse the option exercised by the dealer. 7. Further, it is contended that the works contract turn over, even according to th....
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....ant to his notice dated 11.04.2005. Admittedly, the respondent has power and jurisdiction to issue notice to revise a completed assessment. Therefore, it cannot be stated that the impugned notice is without jurisdiction. The point that the petitioner seeks to canvass is on the ground that the Assessing Officer has no discretion, but to accept the option exercised by the dealer under Section 7 (C) ....