2019 (11) TMI 666

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....n W.P(MD)Nos.11425 of 2016 etc., batch. 2. The prayer in the writ petitions may be varied. Essentially, the challenge was to the notices issued by the Assessing Officer proposing to revise the assessment and levying purchase tax. The notices were issued in exercise of the powers conferred on the Assessing Officer under Section 27 of the TNVAT Act(the Act). The challenge to the revision notices was on the ground that the goods dealt with by the appellants were classified under 4th schedule and therefore, exempted from levying tax under Section 15 of the Act. 3. Further, the appellants' case is that the Assessing Officer should have applied the law laid down by the Honourable Supreme Court in the case of the State of Tamil Nadu v. M....

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....turnover and levy purchase tax under Section 12(1)(C) of the Act. There are few cases where the Assessing Officer has s u o m o t u not exercised his revisional powers, but has been directed to do so by the Enforcement Wing pursuant to the inspection conducted in the place of business of the dealers. Thus, essentially, the challenge was to a reopening of assessment. 10. Under normal circumstances, reopening of assessment is not interfered in a writ petition unless it is established that reopening is wholly time barred or clear case of change of opinion. 11. In the instant case, the argument revolves around the issue as to whether Section 15 of the Act exempts from tax both on sale and purchase of pulses and grams covered by Entry 68 o....

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....uties. 14. There are several decisions of the Division Bench of this Court, which have clearly held as to how the Assessing Officer has to independently proceed with the matter. The apprehension of the appellants is that the Assessing Officer will not do so blindly following the circular. Further, the learned counsel for the appellants would contend that there are other circulars issued by the Commissioner, which are in favour of the assessee. If so, it is well open to the dealers to rely upon those circulars. 15. The other aspect is with regard to the directions given by the Enforcement Wing. The report of the Wing at best can be a prima facie material to issue the revision notice. But, after the dealer has given reply to the revisio....