9911796707
TMI Blog2009 (10) TMI 879X X X X Extracts X X X X X X X X Extracts X X X X ..... est since any fresh assessment made and demands raised thereupon subsequently after April 1, 2002 would not be eligible to be covered under this scheme - petition allowed. - W.P. Nos. 18218, 18219 of 2009 & M.P. No. 1 of 2009 - - - Dated:- 7-10-2009 - RAMASUBRAMANIAN V., J. ORDER:- V. RAMASUBRAMANIAN J. The orders of assessment were passed under the Tamil Nadu General Sales Tax Act, 1959, in respect of the assessment years 1989-1990 to 1993-1994, on various dates in the years 1990, 1991, 1992, 1993 and 1994. The original orders of assessment were revised under section 16 in the year 1994, in respect of the assessment years 1989-90 to 1992-93. The petitioner filed appeals first before the Appellate Assistant Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mahadevan, the learned Additional Government Pleader (Taxes) appearing for the respondents. The issue raised in the writ petition is covered by a decision in Karuna Steel Rolling Mills v. Designated Authority, namely, Joint Commissioner of Commercial Taxes [2009] 21 VST 368 (Mad). However, the Principal Secretary and the Commissioner of Commercial Taxes had issued a clarification on January 23, 2009, which made all the Joint Commissioners to think that the benefit of the Act may not be applicable to cases where the original orders of assessment are set aside and matter remitted back for a fresh order. Query No. 4 and the answer thereto, found in the said circular dated January 23, 2009, which is impugned in one of the writ petition, rea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Act, and pending collection on the date of filing of application under this Act. After an order of assessment is set aside on appeal and the matter remanded, the fresh order actually substitutes the original order. Therefore the date of the order, merely because it was passed after remand, cannot deprive the petitioner of the benefit. As a matter of fact, the fresh order passed after remand, should be taken to have been passed, only because of the appellate authority finding fault with the original order. In such circumstances, the benefit of the scheme cannot be denied to the petitioner. Therefore the writ petitions are allowed. No costs. Consequently connected miscellaneous petition is closed. - - TaxTMI - TMITax - CST, VAT & S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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