2021 (2) TMI 1210

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....MMON ORDER The petitioner is a commission agent engaged in the business of procuring orders for several products including maize, bajra, jowar and deoiled rice bran within the State, for vendors located outside the State of Tamil Nadu. It also acts as a broker for groundnut deoiled cake, sunflower deoiled cake, soya deoiled cake and rape seed deoiled cake. 2. I consciously desist from referring ....

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....titled. This also finds support from Circular No.7/2017 issued by the Principal Secretary/Commissioner of Commercial Taxes dated 03.02.2012 wherein the Commissioner at paragraph 1, reiterates the necessity of affording full opportunity of hearing to an assessee prior to finalizing an assessment. 4. In this matter, a request had been made for D7 records as early as in 2007 and the records were, ad....