2021 (11) TMI 827

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.... 04.12.2018 for the Assessment Years 2007-2008, 2008-2009 and 2009-2010. 3. These notices are challenged in these writ petitions on the strength of amendment under Section 22(2) of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as the TNVAT Act) with effect from 19.06.2012. It is submitted that as per proviso to Section 22(2) of the TNVAT Act, in respect of returns submitted for the Assessment Years 2006-2007 to 2010-2011 for which no assessment orders have been passed shall be deemed to have been assessed on 30.06.2012. Prior to the aforesaid amendment, the Assessing Officer was required to accept the returns submitted by the Assessee (dealer), if the returns were accompanied by the proof of payment of tax and the doc....

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....) of TNVAT Act, 2006. 7. Defending the stand of the Department, the learned Government Counsel for the respondent submits that the petitioner has sold the Bakery Products during the Assessment Year with the brand name as "Adyar Bakery" and therefore the petitioner was liable to pay tax at 12.5% from 08.06.2007 to 12.07.2011 and not at 4% and hence the impugned revision notice has been issued. 8. The learned Government Counsel further submits that the issue is now pending in W.A.No.1444 of 2015 before this Court in the case of Tvl. Zaitoon Multicuisine Family Restaurant Vs. The Assistant Commissioner (ST), Thiruvanmiyur Circle, Chennai and therefore the exclusion contemplated in Paragraph 13.1(A) of the instruction dated 08.01.2021 app....