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TMI Blog2008 (3) TMI 634X X X X Extracts X X X X X X X X Extracts X X X X ..... f opportunity of personal hearing to the petitioner has vitiated the proceedings of the second respondent and on that sole ground, the impugned proceedings cannot be sustained and therefore, they are liable to be set aside. However, after providing an opportunity of personal hearing to the petitioner, the matter has to be decided afresh taking note of the assessments made as well as the objections submitted by the petitioner. In view of the above, the writ petitions are allowed and the impugned orders passed by the second respondent are set aside and the matter is remanded back to the respondents. - Writ Petition (MD) Nos. 7621, 7622 of 2007 - - - Dated:- 12-3-2008 - DHANAPALAN V. , J. ORDER:- V. DHANAPALAN J. The orders un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ten months in the proceedings dated July 31, 2007. Detailed objections were made on September 17, 2004 with a request to accord personal hearing before finalising the issue. However, it has not been considered by the respondents. In earlier assessment years, the petitioner preferred appeals before the Appellate Assistant Commissioner (C.T.), Tirunelveli and they have been allowed. Hence the petitioner preferred appeals in the present matters also, but the same were dismissed for the reasons stated therein. As the second respondent has passed the orders without giving an opportunity of personal hearing to the petitioner, the petitioner is before this court to challenge the above proceedings. The learned counsel for the petitioner has c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l turnover determined Rs. 52,19,620 Rs. 34,46,719 Taxable turnover determined Rs. 52,19,620 Rs. 34,46,719 Turnover reported It is also submitted in the counter-affidavit that the petitioner disputes a turnover of Rs. 4,73,420 for the year2000-01 and Rs. 17,60,472 for the year Rs. 47,46,200 Rs. 16,86,246 2001-02, which relates to the amount received by the petitioner on the sales of industrial salt as freight charges. It is also submitted in the counter-affidavit that the assessment for the previous years 1994-95 and 1995-96 in which orders passed on the same issue, were contested in appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n a batch of cases in the case of State of Tamil Nadu v. Sterlite Industries (India) Ltd. wherein it was held that it is the amount for which the goods are bought or sold which form part of the turnover and a thing can be sold only when the transactions fall within the scope of the definition of sale. Here, the transfer of property of goods were made available at the buyer's place under the obligation of contract and therefore, the expenditure incurred by the seller towards transport of goods in order to carry the goods from his place of manufacture to the place of destination will clearly fall within the scope of turnover. Accordingly, the assessments have been made. The respondents have relied on a decision of the apex court report ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... personal hearing to the petitioner. Admittedly, the petitioner-corporation are the manufacturers of common salt and they purchase the common salt within the State and sell within the State as well as outside the State of Tamil Nadu. Further it is seen that the assessments made by the second respondent have been calculated based on the relevant provisions under the Rules contemplated. However, there were objections by the petitioner, but those objections have to be considered only after affording an opportunity of personal hearing to the petitioner and therefore, non-affording of opportunity of personal hearing to the petitioner has vitiated the proceedings of the second respondent and on that sole ground, the impugned proceedings cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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