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2019 (1) TMI 491
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.... : Mr.V.Haribabu Addl.Govt.Pleader JUDGMENT T.S.SIVAGNANAM, J. This appeal by the assessee under Section 38 of the TNGST Act, is directed against the order passed by the Tamil Nadu Sales Tax Appellate Tribunal (Main Bench) in S.T.A.No.74 of 2010. The matter arises under the provisions of the TNGST Act and the assessment year in question pertains to 2003-04. 2. The Tax Case (Revision) w....
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....reciate the legal provisions adumbrated under Section 3D that where the assessment is being completed at the dealer's option under Section 3D of the TNGST Act, 1959, then the Assessing Officer is legally estopped in law to make an independent assessment de hors the provisions of Section 3 D". 3. The short question which falls for consideration is whether the demand for the relevant assessme....
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.... should be in favour of the assessee for the following reasons; that the assessment was completed at the first instance by order dated 31.03.2015. The assessee filed appeal before the Appellate Assistant Commissioner, who passed an order on 19.01.2007 allowing the assessee's appeal and a specific direction was issued to the Assessing Officer to assess the disputed turn over under Section 3-....
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....ded back to the assessing officer to assess the disputed turnover under Section 3(D)(2) of TNGST Act '59." 7. The above order had attained finality. The Revenue did not file any appeal against the said order. Therefore, judicial discipline demands that the Assessing Officer should implicitly obey the order passed by the Appellate Authority or the Tribunal. But unfortunately, the Commercial ....