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TMI Blog2015 (5) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... e order of original assessment dated 07.10.2013. If the authority had issued a show cause notice, the same should have find place in the reference column and that should also be in the reference of the body of the assessment order as to whether the notice was served on the Dealer and whether the Dealer has submitted his objection and such other things, these basic requirements are necessary while ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt year 2010-11 is in violation of principles of natural justice. Accordingly, the same is also held to be bad in law. - Decided in favour of assessee. - W.P.Nos.28932 and 28933 of 2014 and M.P.Nos.1 and 1 of 2014 - - - Dated:- 6-11-2014 - T. S. Sivagnanam,JJ. For the Petitioner : Mr. C. Venkatraman For the Respondent : Mr. Cibhi Vishnu ORDER With consent of both parties, bot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of tax for direct sales was levied at 4%/5%. Thereafter, by impugned proceedings dated 31.07.2014, the rate of tax has been increased and levied at 12.5%/14.5%. 5. The learned counsel appearing for the petitioner submitted that this has been done without giving show cause notice to the petitioner. 6. On a perusal of the impugned assessment order dated 31.07.2014 for the Assessment Year 2011 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orted a total taxable turnover of ₹ 73,11,750/- and ₹ 19,77,050/- and they have remitted tax at the rate of 4% on Direct Sales. However, while making the assessment, the respondent has assessed the dealer at 12.5%. It is alleged in the impugned order that the Concessional Tax Rate at 4% is not applicable and the goods are taxable at 12.5%. However, this enhancement of the rate of tax h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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