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TMI Blog2021 (10) TMI 887X X X X Extracts X X X X X X X X Extracts X X X X ..... US THE COMMERCIAL TAX OFFICER [ 2015 (4) TMI 361 - MADRAS HIGH COURT] which inturn was made by following an earlier Hon'ble Division Bench judgment in Madras Granites Private Limited Vs. CTO., [ 2002 (10) TMI 767 - MADRAS HIGH COURT] has been given a go by; that it is to be noted that this principle is to the effect that the Assessing Authority exercising best judgment assessment qua alleged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unction with and in continuation of earlier proceedings made on 23.08.2021 in the captioned main writ petition and 'Writ Miscellaneous Petitions' ('WMPs' in plural and 'WMP' in singular for the sake of brevity, convenience and clarity) therein, which reads as follows: 'Mr.T.N.C.Kaushik, learned State counsel accepts notice on behalf of sole respondent. 2. List ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the ground that it is assessment of escaped turn over; that the order made under Section 27 of TNVAT Act has been called in question inter alia on the ground that Narasus principle being ratio in Tvl.Narasus Roller Flour Mills Vs. The Commercial Tax Officer (Enforcement Wing), Sankagiri reported in 2015 81 VST 560 which inturn was made by following an earlier Hon'ble Division B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le to the case on hand. This Court is informed without any disputation or disagreement that aforesaid two orders in Ponny Stores and Gayathri Agency cases have not been carried in appeal by way of intra-court appeals and they have been given quietus. This Court is also informed without any disputation or disagreement that the orders and directives therein have since been complied with. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent shall make the assessment afresh independent of the proposals given by the Enforcement Wing in tune with Madras Granite / Narasus principle. e) The assessment afresh shall be made on its own merits and in accordance with law. f) The aforesaid exercise of assessment afresh shall be completed as expeditiously as the business of the respondent would permit, but in any event within t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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