2021 (4) TMI 20

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..... runakar For the Respondent : Mr.G.Arjunan, Government Advocate COMMON ORDER Even before commencing the arguments, the learned counsel appearing for the petitioner submitted that in respect of the three writ petitions, the petitioner would remit a sum of Rs. 5.00 lacs to the respondent on or before 31.03.2021. This remittance will be made without prejudice to the petitioner's contention. The .....

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..... etitions were dismissed and the petitioner was directed to avail the remedy before the respondent by submitting their replies. Thereafter, replies were submitted and the petitioner was also given personal hearing. The impugned orders were passed on 31.10.2019. Challenging the same, these writ petitions have been filed. 4.The respondents have filed a detailed common counter affidavit. The learned .....

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..... se, then, the respondent could have very easily and precisely computed the petitioner's liability. But he had not done so. Instead, the entire turn over has been taken into account and invoking some arbitrary formulae, the purchase tax has been levied. In the impugned order, the proportionate local purchase liable for tax value has been estimated by taking into account the overall turn over. .....

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