2020 (4) TMI 272

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....r. Mohammed Shaffiq, Special Government Pleader   O R D E R Mr. Mohammed Shaffiq, learned Special Government Pleader accepts notice for the respondent. 2. By consent expressed by both learned counsel, this Writ Petition is disposed finally even at the stage of admission. 3. The petitioner challenges an order of assessment passed in terms of the provisions of the Central Sales Tax ....

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....nsideration. In view of the above facts and circumstances of the case and relying the above judicial pronouncements, levy of tax on transit sale of Rs. 1,19,40,486/- @ 12.6% and levy of higher rate of tax on Rs. 68,43,653/- @ 12.6% as ordered by the assessing authority in the impugned order is not sustainable and therefore, set aside the same and remitted back to the assessing authority t....

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.... objection on the above proposals in writing with documentary evidence before me in my office within 15 days of this notice, and also you are willing to plead your contention by any of PERSONAL HEARING, you may appear at my office at Alwarpet assessment circle any working days at Office hours within 15 days failing which orders will be passed as proposed.' 7. In response to the aforesaid no....

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....elivery address is out of State, but still persists in his conclusion that the sales are only domestic. The transactions have not been examined in detail as directed by the first Appellate Authority. The petitioner has placed on record at pages 18 to 87 of the typed set of papers, documents such as, purchase invoice and challans in relation to the transactions at issue, which are stated to be part....