2018 (4) TMI 1382

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....u Value Added Tax Act, 2006 on inter-state sales of iron and steel, which are designed, manufactured and supplied at work site at Anathavaram Village, T.P.Gudur, Mandal Nellore-District at Andhra Pradesh. 3. The learned Government Advocate raises a preliminary objections with regard to the prayer sought for by the petitioner in the writ petition contending that if the writ of prohibition, as sought for by the petitioner, is issued, it would be preventing the authority from exercising its statutory powers and no such writ of prohibition would be maintainable. 4. The learned counsel for the petitioner submits that when the facts are admitted and the authority refuses to look into the facts, the Court can issue a writ of prohibition. 5. In ....

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....rnover as determined in the assessment order cannot be revised. 6. At this juncture, it is relevant to take note of the circular issued by the Commissioner vide Circular No.26/2014, dated 16.06.2014, pertaining to E-Transit pass, non submission at check-post. Paragraph 7 (d) to (f) of the above said circular would be relevant and the same is extracted hereunder: "d) While holding the legal validity of the statutory provisions relating to issue of transit pass under Section 44-A of the Tamil Nadu General Sales Tax Act, 1959, the Tamil Nadu Taxation Special Tribunal has held in the case of Godrej-Ge Appliances Ltd. Vs. Assistant Commercial Tax Officer, 1999 (114) STC 570 (TNTST) that the assumption made to treat the transaction for which t....