2020 (12) TMI 1009

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....rder. 2. Mrs.J.Padmavathi Devi, learned Special Government Pleader accepts notice for respondents. By consent of both sides, these writ petitions are taken up for final disposal at the stage of admission itself. 3. It is the case of the petitioner that, in the revision of assessment notice, dated 31.12.2019 issued by the fourth respondent, the fourth respondent has proposed to revise the earlier assessment on the ground that the sales effected by the petitioner were on local bodies and not to Government Departments and hence, they are not entitled to any concession in the rate of tax. 4. It is an admitted fact that, for sales effected to Government Departments, any dealer is entitled for concession in the payment of tax at 5%. It i....

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.....Padmavathi Devi, learned Special Government Pleader appearing for the respondents and also perused the materials placed before this Court. 8. The learned counsel for the petitioner drew the attention of this Court to the revision notice, dated 31.12.2019 issued by the fourth respondent seeking to revise the earlier assessment of the petitioner on the ground that the sales were effected by the petitioner to local bodies and therefore, they are not entitled for any concession in the rate of tax. 9. The learned counsel for the petitioner also drew the attention of this Court to the impugned assessment orders, wherein the fourth respondent has revised the assessment under section 27(2) of the TNVAT Act on the ground that the petitioner h....

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.... to the Government Departments. If the same was intimated to the petitioner in the revision notice dated 31.12.2019 itself, the petitioner might have placed the required certificates before the fourth respondent during the assessment proceedings. However, without any request being made to the petitioner, arbitrarily, the fourth respondent has passed the impugned assessment orders, dated 28.08.2020 revising the assessment on the ground that the petitioner has not produced the required certificates for the sales effected to Government Departments, to enable them to avail concessional rate of tax. 12. Further, the learned counsel before this Court on instructions has also submitted that the petitioner is willing to produce all the necessary....