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TMI Blog2016 (4) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... ithout any basis and not even affording an opportunity of personal hearing - Held that:- It is not in dispute that personal hearing was not given to the appellant. Principles of natural justice require that the appellant should have been offered personal hearing. Therefore, the order of the respondent is hereby set aside. The matter is remitted back to the respondent. The respondent shall offer p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an assessee on the file of the respondent. 2. In the Cement Industry, various types of incentives/discount are offered by the Companies to their dealers, with a purpose behind it, i.e. with a view to promote the business, aiming for higher profit, at the same time, not affecting the value of the cements. 3. The respondent issued pre-assessment notice, dated 30.04.2015, proposing to tax the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r passed by the learned Single Judge order was challenged by other dealers in W.A.Nos.1038 to 1040 of 2015, this Court, by an order dated 05.08.2015, had allowed the Appeals and directed the Respondent to decide the issue a) by taking into account the circular of the Commissioner dated 04.11.2013 and (b) the assessment order, dated 31.03.2015, passed in respect of a dealer M/s.Sree Laxmi Traders, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoke the remedy of statutory appeal and this Court should decide this issue in the Writ Appeal. 8. The constitutional validity of Section 19(20) of the TNVAT Act has already been upheld by this Court. The finding of the Assessing Officer is that discount by any other name, it may be called, such as, commission, gift, will, squarely falls under Section 19(20) of the TNVAT Act 2006 and therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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