9911796707
TMI Blog2017 (8) TMI 971X X X X Extracts X X X X X X X X Extracts X X X X ..... Court is convinced that the respondent has failed to discharge his statutory obligation in considering the petitioner's representation enclosing the tax-paid certificates issued by the Coffee Board / Autioneers. For such reason, the matter requires to be remanded to the respondent for fresh consideration - appeal allowed by way of remand. - W.P.Nos.33310 to 33312 of 2003 - - - Dated:- 20-7-2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent had completed the assessment and levied the tax on the sale of coffee for the relevant assessment year primarily on the ground that the petitioner has not produced the certificate obtained from the Auctioneers to prove that the coffee sold by them has suffered tax. Soon after the impugned assessment order, the petitioner has submitted a representation dated 08.09.2003 pointing out that w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t time as the notice was issued on 18.06.2003 and they submitted their objections on 07.07.2003 and the assessment orders were passed on 28.07.2003. After mentioning these details, the petitioner enclosed a photocopy of the tax-paid certificates issued by the Coffee Board/Auctioneers and also enclosed a circular issued by the Principal Commissioner and Commissioner of Commercial Taxes, Chennai, da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee Board/Auctioneers, the respondent has taken a stand that such certificates are not germane to the issue involved and the petitioner's sale being inter-state sale, is exigible to the tax. 5. In the considered view of this Court, respondent could not have taken such a stand, because, in the re-assessment order, it has been stated that since the petitioner has not produced the certificates ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns are allowed and the impugned proceedings are set aside and the matter is remanded to the respondent for fresh hearing, who shall fix the date for personal hearing and on the said date, the authorized representative of the petitioner shall appear before the respondent and produce the tax-paid certificates, after which, the respondent shall consider the same and then to proceed further in accorda ..... X X X X Extracts X X X X X X X X Extracts X X X X
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