2020 (2) TMI 118

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....or the Assessment Year 2007-2008. Earlier the Petitioner was issued with a notice wherein it was mentioned that no purchase tax was paid of Cotton Kappas. This resulted in an order re-fixing of the taxable turn over as below: Taxable turnover Originally determined Rs. 10,43,47,874/- @ 4% Add: Purchase turnover u/s 12 Rs. 8,04,69,399/- @ 4% Total and taxable turnover proposed to be re-fixed Rs. 18,48,17,273.00/- 3. Accordingly, the Petitioner was called upon to pay the amount to Rs. 32,35,871/- as detailed in Page No.8 which is reproduced below: Output Tax due Rs. 73,92,691.00/- ITC adjusted Rs. 13,21,734.00/- Balance Rs. 60,70,957.00/- Tax paid as per the original assessment order Rs. 28,35,086.00/- Balance Rs. 32,3....

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....urther submits that the order that has been passed under Section 12 (1) (b), will apply only where purchase is from a manufacturer and not from an agriculturalist. He further submits that the Petitioner is merely a dealer and the question of payment of "Purchase Tax" under Section 12 (1) will not apply only to the Petitioner as the Petitioner is not a manufacturer and therefore, the demand in levy of purchase tax on Cotton Kappas purchased from various agriculturalists and society will not attract the Provisions of TNVAT Act. Finally the learned counsel for the Petitioner submits that since the order has been passed without following the Principles of Natural Justice and without giving opportunity of hearing as contemplated under Section 8....