TaxTMI 
TaxTMI 
2021 (3) TMI 1502
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.... 6535 of 2016 - -<br>CST, VAT & Sales Tax<br>THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN For the Petitioner : Mr. N. Inbarajan For the Respondent : Mr. G. Arjunan, Government Advocate. ORDER Heard the learned counsel for the petitioner and the learned Government Advocate for the respondent. 2. M/s. TV Sundram Iyengar & Sons Limited have filed these three writ petitions for the assessm....
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....d 2010-11 and levying tax for the assessment year 2012-13. Penalty was levied in respect of the assessment year 2012-13. Challenging the same, these writ petitions have been filed. 3. The learned counsel for the petitioner raised very many grounds. He would point out that vide notice dated 01.04.2013, the then assessing authority noted that sales returns were wrongly reported as Rs.48,12,492/- ....
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....itioner had supplied goods to canteen stores and those transactions are exempted from levy of tax. He would also point out that the petitioner has not even claimed any input tax credit on those transactions but the authority had chosen to effect reversal of input tax credit. The petitioner's counsel would also point out that when the assessee has not availed input tax credit, the question of r....
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....39;s earlier writ petitions on 21.10.2013, the matters were remanded with a specific direction to the authority to give reasonable opportunity to the petitioner. These orders were passed under Section 27 of the Tamil Nadu Value Added Tax Act. The said provision contemplates grant of personal hearing to the petitioner. In the affidavit filed in support of the writ petition, it has been specifically....