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TMI Blog2011 (11) TMI 583X X X X Extracts X X X X X X X X Extracts X X X X ..... r dated July 12, 2005. In respect of the execution of certain works contract, the petitioner exercised the option under section 7C of the Tamil Nadu General Sales Tax Act, 1959 to have the turnover assessed on a compounded tax rate of 10 per cent. Apart from that, there were other turnovers, which were taken for assessment under the regular chargeable provisions, namely, section 3B of the Tamil Nadu General Sales Tax Act. In respect of the turnover assessed under section 3B, originally a notice of reassessment was issued on March 31, 2006. A perusal of the notice shows that it was confined to the turnover falling for consideration under section 3B alone, which means, the assessment was subjected to part revision alone. The petitioner filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. On notice, the respondent has filed counter-affidavit stating that the writ petition is not maintainable in law, since the same is as against the notice inviting objection. Referring to the decision of this court in Writ Appeal No. 1025 of 2006 that the jurisdictional issue could very well be urged before the authority concerned and hence, the writ petition is not maintainable, the counter states that the question of granting any relief does not arise. Barring this submission, there is no effective counter to the writ petition. In paragraph 5 of the counter-affidavit, it is stated that the period of assessment lapses on June 19, 2011 and the revised notice was issued on March 21, 2011. Going by the dates on which the assessment wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le of paints, electrical goods at higher rate is concerned, the said turnover was also not a subject-matter of revision in the notice issued March 31, 2006. Hence, what applies to section 7C turnover, would hence have equal relevance to the turnover on sale of paints and electrical goods. It may be of relevance herein to point out that the notice issued originally to reopen the assessment on March 31, 2006 was confined to the turnover on works contract alone. There is no reference at all as regards this turnover being a subject-matter of consideration in the first notice of revision. In the light of the facts available, which are very patent, the writ petition merits to be allowed in so far as these two turnovers are concerned. As regards t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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