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TMI Blog2016 (10) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... tition - Held that: - the Assessing Authority, being a statutory authority, have the power to redo the assessment, moreso, when the Court directed to redo the matter. Thus, if the petitioner has made a statement with regard to the sales return and cash discount and produced the necessary documents, it is always open to the assessing officer to take into consideration those documents and take a dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g for both sides, the Writ Petition is taken up for final disposal. 2. The petitioner is a manufacturer and dealer of Aluminum Radiators, Inter Coolers and Oil Coolers and registered with the Respondent Department under the provisions of Tamil Nadu Value Added Tax Act, 2006 (hereinafter called as TNVAT Act) and Central Sales Tax Act, 1956 (hereinafter called as CST Act). The assessment under th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition in W.P.No.10535 of 2016. The said writ petition was allowed by order dated 21.03.2016 by setting aside the order of the first assessment dated 05.01.2016 and remanded the case for fresh consideration. 5. While on remand, the respondent accepted the C-Forms and revised the assessment. However, with regard to the sales return and cash discounts, the respondent refused to consider the same a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the necessary documents, it is always open to the assessing officer to take into consideration those documents and take a decision in the matter. Therefore, the respondent need not restrict himself only with regard to the C-Forms and F-Forms and if the petitioner is legally entitled for any other relief then that may be considered. 7. Accordingly, the Writ Petition is allowed and the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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