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2014 (9) TMI 593

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..... Mr. N. Inbarajan, learned counsel for the petitioner and Mr.R.Karthikeyan, learned Additional Government Pleader for the respondent. 2. By consent, the writ petition is taken up for final disposal in the admission stage itself. 3. In this writ petition, the petitioner challenges an order of revision of assessment for the assessment year 2005-06 made by the respondent. 4. Mr.N.Inbarajan, learned .....

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..... to conclude that it is a sale by the branch office at Virudhunagar to the registered/Head Office at Bangalore and thereby treating the export sale as a penultimate sale to the registered office/head office Bangalore. Therefore, the learned counsel seeks to quash the order of revision of assessment. 6. From the facts placed before this Court and the arguments advanced by the learned counsel for th .....

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..... not been granted. Reliance was placed on the reply given by the dealer on 28.05.2014, wherein, the dealer submitted his interim objections and sought for further time to file detailed objections and undertook to produce all documents and requested for a personal hearing before proceeding further. 8. On receipt of such reply on 28.05.2014, the respondent did not reject the request for personal he .....

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..... nable the respondent to afford an opportunity of personal hearing within a period of two weeks from the date of receipt of a copy of this order. The petitioner shall appear before the respondent and produce all the documents in support of his contention. Thereafter, it is open to the respondent to pas further orders on merits and in accordance with law, within a period of four weeks thereafter. 9 .....

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