2018 (12) TMI 1885

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... -<br>CST, VAT & Sales Tax<br>MR. G.R.SWAMINATHAN, J. For Petitioners : Mr.B.Rooban, for Mr.Rajakarthikeyan.For Respondents: Mr.Aayiram K.Selvakumar, Additional Government Pleader ORDER The Writ petitioners herein are dealers who are registered with the second respondent. Their assessments had already been subject to revision under Section 27 of the T.N.V.A.T. Act. While so, once again....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... been so held as early as in the decision reported in (1976) 38 S.T.C. 382(Mad) (The Deputy Commissioner(C.T.), Coimbatore V. V.S.R.Ramaswami Chettiar and Bros.). The said decision was followed in the decision reported in (2011) 37 V.S.T. 592(Mad) (Rainbow Foundations Ltd., V. Assistant Commissioner(C.T.)(FAC), T.Nagar(South) Assessment Circle, Chennai). It has been held that an order passed by th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tioners also placed reliance on the decision of the Allahabad High Court reported in (1998) 109 S.T.C. 631(All) (Parikh and Sons V. Trade Tax Officer, Sector 6) in which it has been stated that irrespective of the amplitude of the language used in the statutory provision, reassessment proceedings are not permissible on mere change of opinion by the statutory authority at a subsequent stage. 7. ....