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TMI Blog2019 (3) TMI 1082X X X X Extracts X X X X X X X X Extracts X X X X ..... duly considered by the respondent. The petitioner is doing restaurant business and it is common knowledge that the sales turnover varies from day to day - On working days it will be lesser and on festival day and public holidays it will be generally higher. Therefore, one day sales turnover cannot be the basis for assessing the total taxable turnover. Eventhough, the authorities were placed by the petitioner before the respondent, the said authorities have not been considered by the petitioner - Further, in the instant case, no personal hearing was granted to the petitioner, eventhough a specific request was made by the petitioner, in his reply dated 04.01.2016 - It is well settled that personal hearing will have to be granted to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the respondent held that since the turnover exceeded ₹ 50 lakhs, the petitioner is not eligible to pay tax at compounded rate under Section 8(1)(a) of the Tamil Nadu Value Added Tax Act, 2006. It is the case of the petitioner that based on the one day sales, the respondent cannot estimate the total taxable turnover. But, according to the petitioner, in the instant case, the impugned assessment order has been passed based on the one day sales turnover of the petitioner (i.e., on 07.11.2014). In such circumstances, the instant Writ Petition has been filed, challenging the impugned assessment order. 3.It is also the case of the petitioner that all the objections raised by the petitioner in his reply, dated 04.01.2016 has not been d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce the sales depends on so may factors like shut down of hotel due to political bandh, labour strike, etc. Normally 35 days in a year including declared 10 days of national holidays, during the period which the hotel was not run. No one presumed the uniform sales throughout the year due to heavy competition in this line of trade. The floating of population is also a factor to be considered which depends upon the various factors such as festival, marriage functions, harvest period, political gathering sometimes even weather conditions like rain also will affect the floating population. In support of their contentions, they cited several judicial pronouncements as stated supra... 6.The petitioner is doing restaurant business and it is co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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