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TMI Blog2010 (3) TMI 1005X X X X Extracts X X X X X X X X Extracts X X X X ..... articular percentage and subsequently, if the assessing authority wanted to reopen the assessment by taking away part of the sales turnover from the turnover already assessed for finding out the corresponding purchase turnover the same power is not available to the authorities. Thus the impugned order dated November 21, 2008 is set aside and the writ petition stands allowed. - W.P. No. 2104 of 2009 - - - Dated:- 15-3-2010 - DHANAPALAN V. , J. ORDER:- V. DHANAPALAN J. The petitioner has filed this writ petition challenging the proceedings of the respondent dated November 21, 2008 in TNGST No. 0981689/2005-06. Heard the arguments of Mr. K. Soundararajan, the learned counsel for the petitioner and Mr. Haja Nazruddin, the learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Commercial Taxes, Vellore v. Devandran Co. [1981] 47 STC 264 will squarely apply. The learned Special Government Pleader appearing for the respondent submitted that the reassessment was proposed to be done not under a different head but it was assessed at a rate lower than at which it is assessable. It is also submitted that the present notice is a show-cause notice and the petitioner should give her reply and if any adverse order is passed, proper forum can be approached. The learned counsel appearing for the petitioner stated that pursuant to the notice, the petitioner has produced the order of works contract and also submitted the necessary form A and he also drew the attention of this court to the provisions con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hides and skin and subject it to a tax at 13 per cent by invoking section 16 of the TNGST Act, the same power is not available to the authorities. The funding of the Tribunal was affirmed by the Division Bench in the following lines (at page 265): In this case, as we pointed out already and as admitted, the entire sales turnover relating to the tanned hides and skins had been assessed at 1 per cent under item 7(b) and the sales turnover was assessable only under that item. Only if the whole or any part of this turnover had escaped such assessment, the whole or any part of the turnover can be said to have been assessed at a lower than the rate at which the same was assessable so as to attract the provisions of section 16(1)(b). That not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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