2012 (12) TMI 1191

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....DHAKAR For the Appellant : Mrs. R. Hemalatha For the Respondent : Mr. S. Kanmani Annamalai, Government Advocate (Tax) COMMON ORDER The two Writ Petitions are filed praying to issue a Writ of Mandamus, directing the respondent to furnish the material which forms the basis for revision of assessment relating to the assessment year 2011-12 and 2012-13 respectively under the TNVAT Act, 200....

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.... why the assessment should not be revised in terms of Section 27 of the TNVAT Act, 2006 and for imposing penalty under Section 27(3) of the TNVAT Act. Petitioner was also given an opportunity to file his objection. The notice inter alia contended that the petitioner purchased imported china silk yarn from M/s.Salasar Corporation, Bangalore and sold it to registered societies as a local yarn, there....

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....rn in hank as claimed by us throughout. (b) The list of samples drawn from the societies (along with names of the societies) with their respective batch no or other related particulars to fasten liability on us. (c) An opportunity of cross examining the persons in charge of the various societies from whose premises samples were drawn against us. (d) An opportunity of per....