TaxTMI 
TaxTMI 
2021 (2) TMI 245
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....ected against the order passed by this Court in W.P.No.22798 of 2015 dated 13.10.2020. The order impugned in the said writ petition was an assessment order dated 09.10.2014 relevant to the assessment year 2012-13 under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as 'TNVAT Act'). 3. The assessment for the relevant year was completed by the Assessing Officer vide order dated 16.05.2013. After nearly one year, the Assessing Officer issued notice dated 30.04.2014 under Section 84 of the TNVAT Act stating that the claim for exemption made by the appellant- Society in respect of tea dust, soap and hand made matches, supplied to the Public Distribution System, is a wrong claim. The appellant sent a ....
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....ile Tamil Nadu General Sales Tax Act, 1959. Subsequently, after the TNVAT Act enacted, the goods were included as exempted goods under Entry 43 of Part B of Fourth Schedule of the TNVAT Act. Therefore, the appellant contended that sale of khadi soaps and matches are exempted, which has been wrongly assessed by the Assessing Officer and there is an error apparent on the face of record, which is rectifiable under Section 84 of the TNVAT Act. The appellant also referred to Entry 36 of Part B of Fourth Schedule of the TNVAT Act, which states that goods covered by public distribution system except kerosene are exempted from payment of tax. Further, the appellant referred to a circular issued by the Registrar of Co-operative Societies in Circular....
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....he further submission of the learned Special Government Pleader that at best making a reference to Section 84 of the Act in the show cause notice dated 30.04.2014 can be treated as quoting a wrong provision and if the goods sold by the appellant- Society to the fair price shops are exigible to tax, then there is an error in the assessment, which needs to be rectified. Under normal circumstances, we would have laboured on this issue, but the facts of the present case precludes us from doing so. It is not as if the Assessing Officer was not aware of what was the scope of his power under Section 84 of the Act as could be seen from the order dated 09.10.2014, wherein he states that the power can be exercised only for correction of clerical and ....
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....e of the TNVAT Act. Therefore, we are of the considered view that reopening of the assessment is bad in law. If we are to approve the stand taken by the Assessing Officer in the order dated 09.10.2014 and hold that the power under Section 84 of the Act is to correct only arithmetical and clerical mistakes, then we have to consequently hold that the reopening of the assessment invoking Section 84 of the Act vide notice dated 30.04.2014 and the consequential revised assessment order dated 09.06.2014, as illegal. Therefore, considering the case in both ways, the Revenue cannot succeed. 8. The learned counsel for the appellant has referred to a decision in the case of M/s.Sujana towers Limited vs The Assistant Commissioner (CT) in W.P.No.3030....