2018 (5) TMI 281

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.... The petitioner is a registered dealer on the file of the respondent under the provisions of Tamil Nadu Value Added Tax Act, 2006. 3. Consequent to an inspection conducted by the officials of the Enforcement Wing in the business premises of the petitioner, the respondent issued notices dated 03.1.2017 for all the relevant assessment years namely 2011-12 to 2014-15, pursuant to which, a proposal was submitted by the Assistant Commissioner (CT) (Enforcement), Kumbakonam dated 07.10.2016. The respondent - Assessing Officer, by referring to the proposals of the officials of the Enforcement Wing, stated that the defects have been noticed during the course of inspection and he proposed to revise the assessment for all the years, which were com....

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....f accounts of the petitioner. 6. Per contra, the learned Additional Government Pleader submits that the impugned orders being appealable orders, the petitioner has to prefer appeals and that the writ petitions need not be entertained. The learned Additional Government Pleader further submits that the admission made by the petitioner before the Inspecting Authorities is binding on the petitioner, that they cannot approbate and reprobate and that therefore, the objections were rejected. In support of his contention, he referred to the decision of the Hon'ble Division Bench of this Court in the case of Yousuff Radio Vs. Board of Revenue [reported in (1979) Vol.43 STC 525]. 7. This Court has carefully considered the submissions made o....

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....nch of this Court that the courses of taxation under the Income Tax Act and the Sales Tax Act are entirely different, as, in the former, the income of the dealer is assessed to tax and is quantified by the Income Tax Officer in accordance with the provisions of that Act and the Tamil Nadu General Sales Tax Act, 1959 ordains the Assessing Authorities functioning thereunder to bring to tax sales as such either found in the books of accounts or agreed to be so by the assessee or otherwise proved to be so by circumstantial evidence. Thus, by analyzing the manner, in which, two Statutes operate, the Hon'ble Division Bench held in favour of the Revenue stating that the assessee admitted in his sworn statement that the two sums representing th....

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....shable on facts and the decision in the case of Madras Granites Private Limited applies to the facts of this case with full force. These are sufficient grounds to set aside the impugned assessment orders. 13. Apart from that, the respondent ignored the circular issued by the Commissioner of Commercial Taxes dated 11.8.2015 in Circular No.29/2015. In the said circular, directions have been issued as to how to treat discounts and incentives received post purchase as sales turnover and the Assessing Officers were directed to verify a random sample of sale invoices and corresponding purchase invoices for certain period and if such random verification reveals that the dealer sold the goods lesser than the purchase value, a thorough scrutiny f....