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TMI Blog2016 (12) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner and Mr.Mr.K.Venkatesh, learned Government Advocate accepting notice on behalf of the respondent. By consent, the Writ Petition itself is taken up for final disposal. 2. The petitioner is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006 [TNVAT Act] and effecting local and inter-state purchases of wet blue and other raw mate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 64 of the TNVAT Act. After about two months, another revised pre-assessment notice dated 06.04.2016, was issued thereby revising the earlier pre-assessment notice dated 26.02.2016, on the same three heads. The petitioner submitted their reply to both those notices. After taking note of the reply, the respondent issued third revised property assessment notice dated 09.08.2016. The proposal under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent time, the petitioner would have been able to substantiate their case by producing the document. 7. In the impugned assessment order, the computation of tax is on the following lines. (1) Reversal of ITC due : Rs.480407.00 (2)Reversal of ITC (Interstate Purchases) : Rs. 49000.00 (3)Reversal of ITC (Interstate Sales) : Rs. 2633.00 (4)Tax Due on Sales return : Rs.106328.00 (5)Inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ire any indulgence in respect of the dispute which the petitioner now has raised, which pertains to Sl.Nos. 1,4, 5 and 6, this Court is of the view that sufficient time should have been granted to the dealer to produce the documents and contest the proposal. According three days time, in the considered opinion of this Court, is inadequate and hence for that reason, this Court is inclined to interf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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