2020 (10) TMI 860

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.... - -<br>CST, VAT & Sales Tax<br>Mr. Justice M.S. Ramesh For the Petitioner : Mrs.R.Charulatha (in all Wps.) For the Respondents : Mr.Mr.R.Swarnavel Government Advocate (in all Wps.) COMMON ORDER The Writ Petitions are heard through Video Conferencing on 30.07.2020. With the consent of both the parties, the cases are taken up for final disposal. 2. The common issue involved in all th....

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.... same, without being influenced by such proposals of the higher officials. Some of the decisions in which such a view has been taken are in the cases of Madras Granites (P) Ltd., Vs. Commercial Tax Officer and Another reported in 2006 (146) STC 642 (MAD) and Narasus Roller Flour Mills Vs. Commercial Tax Office, (Enforcement Wing), Sankagiri and another reported in 2015 (81) VST 560 (MAD). 4. Su....

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....assessment without seeking approval from the Enforcement Wing/ISIC Authorities who had approved the proposals, and reasons for the same to be recorded." Thus, the Circular has empowered the Assessing Officers to henceforth independently deal with the assessment without being influenced by the proposals of the higher officials. 5. At this juncture, the learned counsel for the petitioner would....