2024 (11) TMI 341

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....T & Sales Tax<br>Honourable Mr.Justice C.Saravanan For the Petitioner (in all W.Ps) : Mr.N.Prasad For the Respondent (in all W.Ps) : Ms.Amirtha Poonkodi Dinakaran Government Advocate COMMON ORDER By this common order, all these Writ Petitions are being disposed of. 2. In these Writ Petitions, the petitioner has challenged the respective Assessment orders passed under Section 27 of t....

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....how Cause Notice admits that the registration was cancelled retrospectively. It is submitted that on the date when the petitioner purchased the respective scripts namely M/s.Shree Marine Exports. The registration of the selling dealer from whom the petitioner had purchased scripts issued by the Regional Authority under the provisions of the Foreign Trade and Development Act, 1992 and relevant Fore....

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.... (iv) Sales Service Company Vs. State of Tamil Nadu reported in (1996) 101 STC 413 (Mad). 6. On the other hand, the learned Government Advocate for the respondent would submit that these decisions have been subsequently diluted by the Division Bench of this Court in the case of Tvl.Sahyadri Industries Ltd Vs. The State of Tamil Nadu, Rep by its The Joint Commissioner (CT), Salem Division, (Now....

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....thin a period of 30 days thereafter. The impugned order which stands quashed shall be treated as addendum to the Show Cause Notice dated 05.07.2016. It is open for the Assessing Officer shall pass fresh orders on merits after considering the decision of the Division Bench of this Court in the case of Tvl.Sahyadri Industries Ltd Vs. The State of Tamil Nadu, Rep by its The Joint Commissioner (CT), S....