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TMI Blog2016 (11) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... sessing officer, after taking note of the decision of the Hon'ble Supreme Court - petitions allowed - assessment orders set aside - matter remanded to the respondent for fresh consideration - opportunity of personal hearing to be provided to the petitioner. - W.P.Nos.15999 to 16001 of 2014 and M.P.Nos.1 to 1 of 2014 - - - Dated:- 7-10-2016 - T. S. Sivagnanam, J. For the Petitioner : Mr. P. V. Sudakar For the Respondent : Mr. S. Kanmani Annamalai, A.G.P. ORDER Heard Mr.P.V.Sudakar, the learned counsel for the petitioner and Mr.S.Kanmani Annamalai, the learned Additional Government Pleader, appearing for the respondent. 2. In these Writ Petitions, the petitioner, who is a registered dealer on the file of the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vendor's goods through advertisement, stalls in exhibition etc., has nothing to do with the purchase price or selling price of the goods and that they are not liable for tax. However, the petitioner would contend that method and manner of giving discount is relevant in deciding the claim of nature of discount. 5. It is seen that the Hon'ble Supreme Court in Jayam Co. vs. Assistant Commissioner and another (Civil Appeal Nos.8070-8073 of 2016), dated 05.08.2016, while upholding the vires of Section 19(20) of the Tamil Nadu Value Added Tax Act, 2006, has held that it can be given only prospective effect and not retrospective effect from January 2007. The operative portion of the order reads as follows: 18. When we keep in min ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19. Appeals are partially allowed to the aforesaid extent. No order as to costs. 6. In the light of the above, since it is stated that the only issue involved in the impugned assessment orders is on account of the applicability of Section 19(20) of the TNVAT Act, this Court is of the view that the assessments can be re-done by the assessing officer, after taking note of the decision of the Hon'ble Supreme Court. 7. Accordingly, the writ petitions are allowed and the impugned assessment orders are set aside and the matter is remanded to the respondent for fresh consideration and the pre-assessment notices stand revived and the respondent is directed to afford an opportunity of personal hearing to the petitioner, apply the deci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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