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TMI Blog2016 (2) TMI 842X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod 2011-12, as the sale consideration, for the construction of the flats and had determined the deemed sales value and had levied tax and also levied penalty, under Section 27(3) of the Act, in the impugned proceedings, when there was no proposal to levy such penalty in the pre-revision notices, dated 20.8.2015. Held that:- order set aside - matter remanded back for fresh decision. - W.P. No. 39378 to 39385, W.A.No.22 to 29 of 2016 - - - Dated:- 19-1-2016 - M. Jaichandren And S. Vimala, JJ. For the Appellant : Mr P Rajkumar For the Respondent : Mr S Kanmani Annamalai AGP (Tax) JUDGMENT ( The Judgment of the Court was made by M. Jaichandren, J. ) W.P.No.39378 of 2015 to W.P.No.39385 of 2015 W.A. No.22 of 2016 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt, explaining the fact that it had effected only sale of land, which cannot be considered as 'goods' falling under Section 2(21) of the Tamil Nadu Value Added Tax Act, (hereinafter referred to as 'the Act'). There was no construction of flats or civil works contract executed by the petitioner, and therefore, there had been no transfer of goods involved in such transaction. However, the first respondent had considered the land development and construction charges incurred by the petitioner, up to the period 2011-12, as the sale consideration, for the construction of the flats and had determined the deemed sales value and had levied tax and also levied penalty, under Section 27(3) of the Act, in the impugned proceedings, when ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spot verification, if an application is made by the petitioner making such a request. 8. Per contra, the learned counsel appearing for the respondents had submitted that the impugned proceedings had been issued by the first respondent, after considering the objections submitted by the petitioner. There is no error in the findings of the first respondent with regard to the calculation of the deemed sale value and the tax liable to be paid by the petitioner, under the relevant provisions of the Act. The petitioner had also been granted a hearing, on 28.9.2015. As the petitioner had not appeared for the personal hearing and as no further objections had been filed along with the supporting documents to substantiate its claim, the proposal le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ropriate application, the first respondent shall cause an inspection of the property in question, by way of a spot inspection, before passing appropriate proceedings, with regard to the amount of tax and penalty payable by the petitioner, if any, as per the relevant provisions of the Tamil Nadu Value Added Tax Act and the rules framed thereunder. The assessee shall fully co-operate in the enquiry to be held by the first respondent so as to enable the first respondent to pass appropriate orders, on merits and in accordance with law, as expeditiously as possible. 11. Accordingly, the writ petitions are disposed of with the above directions. No costs. Connected M.P.No.1 of 2015 to M.P.No.1 of 2015 are closed. 12. The writ appeals in W.A. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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