2020 (5) TMI 497

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....erent revision notices all dated 28.1.2015 for the above assessment years. The petitioner reply to the above notice which culminated in 4 separate assessment orders dated 2.3.2015. The petitioner challenged these orders before this court in W.P.Nos. 9717-9720 2015. By a common order dated 1.4.2015, the impugned orders were set aside. The operative portion of the said order read as under:- "11.It is made clear that the petitioner is directed to appear in person and produce the documents required by the respondent duly attested by the seller on or before 30.4.2015 and on receipt of such documents, the respondent is directed to consider the same and after conducting enquiry and giving the petitioner an opportunity of being heard on 30.2015, ....

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.... a period of 6 weeks. Thereafter, again 4 separate notices dated 18.4.2016 were issued to the petitioner for the respective assessment years. 6. Pursuant to the last mentioned notices dated 18.4.2016 for the respective assessment year, the petitioner once again filed separate objections dated 5.5.2015 for the respective assessment year. Pursuant to the aforesaid objection and hearing, the impugned orders have been passed by the respondent for the respective assessment years. 7. Heard learned counsel for the petitioner and for the respondent. The respondents have not filed a counter in the present writ petition. However, oral submissions were made on instructions. Core issue that arise for consideration in these writ petition are as foll....

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....T), Boaradway Assessment Circle, Chennai V. Bhairav Trading Company - (2016) 96 VST 315 (Mad); iv.Assistant Commissioner (CT) Vs. Infiniti Wholesale Ltd.(2017) 99 VST 341 (Mad); v.Althaf Shoes (P) Ltd. Vs. Assistant Commissioner (CT) - (2012) 50 VST 179 (Mad); vi.Jinsasan Distributors V. Commercial Tax Officer (CT) - (2013) 59 VST 256 (Mad) - ; vii.M/S.Rinku Steel Industries Assistant Commissioner (CT) - (2013) 60 VST 283 (Mad) ; viii.M/s.Aassaan Globel Trade Vs. The Assistant Commissioner (CT) - made in W.P.Nos.25996 to 25998 of 2014 dated 17.10.2014 ; ix.Infiniti Wholesale Limited Vs. The Assistant Commissioner (CT) - made in W.P.No.9265 of 2013 dated 06.11.2014; x.M/s.New Consolidated Construction Co. Ltd. Vs. The Assistant....

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....phone, ultimately we place orders for supply of material to the buyer covered by tax invoices issued by us. c. The goods were transported only through bullock carts in the night from the seller place of business to the buyer's place of business. d. The transfer charges includes the price of goods. We sold the goods purchased from our vendors duly Value-Added and transport charges for which we have paid taxes also. e. It is submitted that as per rule 6 (2) (a) of the T.N. VAT Rules, no movement register records need to be maintained. It is practically not possible to get transport receipt from the bullock cart owners." 15.Since the volume of purchase covered by each is invoice is not mentioned and since the petitioner has also not e....