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TMI Blog2017 (12) TMI 1765X X X X Extracts X X X X X X X X Extracts X X X X ..... ATE OF TAMIL NADU [ 2017 (12) TMI 689 - MADRAS HIGH COURT ] where it was held that fulfilment of condition as specified in the notification is mandatory. The impugned order is quashed and the matter is remanded to the first respondent for redoing the assessment in accordance with law. - HONOURABLE MR. JUSTICE T.S.SIVAGNANAM For Petitioner : Mr. N. Inbarajan For Respondents : Mr. S. Kanmani Annamalai, Additional Government Pleader O R D E R The petitioner is an Industrial Co-operative Society, registered under the Societies Act run for the welfare of the small tea growers and it is affiliated to M/s.Tea Serve formed and run for the welfare of the small tea growers in the Nilgiris District. The petitioners are selling tea grown by their mem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commercial Tax Officer, Coimbatore, and another in W.P.Nos.7406 to 7410 of 2006 dated 04.12.2017, and the writ petitions were allowed. The operative portion of the order reads as follows: 5.The tea, which is grown by the petitioners in their estates is sold through auctioneers, who are popularly known as the tea brokers and in respect of the tea sold in public auctions, wherever there is a liability under the TNGST Act or the CST Act, necessary certificate is issued by the auctioneers giving particulars relating to the turnover and also the tax paid by them on the same condition accepted by the Sales Tax Department without raising any dispute. Based on the tax paid by the auctioneers hitherto, the petitioners were not called upon to pay tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subject to those two conditions. 7. So far as the petitioners' case is concerned, at the time of the original assessment, the declaration was not filed. However, Form H declaration issued by the exporter in favour of the auctioneers was filed and the first respondent viz., the assessing officer verified the export documents, copies of the bills of lading, copies of the foreign buyers' order and copies of the invoice and satisfied himself that the goods were actually exported, and has granted exemption. On a perusal of the assessment orders for the relevant years, it is seen that there is a finding rendered to the said effect by the assessing officer. Thus, the issue would be as to whether the first respondent was justified in propos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment orders are allowed to be re-opened for the reasons stated by the first respondent in the impugned notice, it would virtually obliterate the benefit of exemption granted by the Government to promote the tea industry to ensure that the rates offered are competitive. The assessments were completed by the assessing officer stating that the petitioners have produced certificates from the tea brokers, who were registered dealers and tea has been sold in auction centers and tax sufference have been proved and exemption is allowed. Thus, the production of certificates as per the notification dated 29.07.1982, would be required only in cases where the tea brokers are not registered. However, I find that the tea brokers/petitioners have had tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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