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TMI Blog2021 (10) TMI 1366X X X X Extracts X X X X X X X X Extracts X X X X ..... sing Officer was guided by the report issued by the Enforcement Wing Officials which could not have been the basis for completing the assessment - HELD THAT:- The lis before the Court was as to whether the revision of assessment was valid and whether there were any procedural impropriety committed by the Assessing Officer. In such circumstances, the finding regarding taxability of the product or otherwise may not be required to be given at that stage as the adjudicatory process is yet to be completed. When the matter stands remanded to the authority, an open remand would be more appropriate, especially when the counter affidavit filed by the appellant was a very brief counter affidavit and the preliminary objection taken by the appellant wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he report issued by the Enforcement Wing Officials which could not have been the basis for completing the assessment. Further, it was contended that the revision of assessment is without jurisdiction and there is non-compliance of section 22(3) of the TNVAT Act and rule 10(11) of the TNVAT Rules. That apart, the petitioner had also contended that there was non-application of mind to the facts which was relevant to be considered while completing the assessment and decisions of the Hon'ble Supreme Court and this Court were referred to and relied on. The ultimate direction issued in the order impugned may not be of serious consequences to the appellant/revenue as the order is an order of remand to the Assessing Officer to pass a speaking order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cept the produce dealt with by the respondent/writ petitioner is turmeric whereas the appellant in the said case was a dealer in chillies. It is submitted that in the said writ appeal, the legal issue which was raised is with regard to levy of purchase tax under Section 12 of the Act r/w. Section 15 of the Act which exempts tax on purchase of chillies if the total turnover of the buyer and seller is below Rs.300 Crores in a year as per Entry 18 of Part B of the 4th Schedule. The Assessing Officer in those cases initiated proceedings for revision of assessment based upon certain circulars issued by the Commissioner of Commercial Taxes. 5. It was pointed out that in the said decision those circulars were issued not at the instance of the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid decision, the preliminary submission of the dealer was on similar lines so that the matter can go back to the Assessing Officer for a fresh decision. Thus the learned counsel would submit that if the matter is sent back to the Assessing Officer for a fresh consideration, then the respondent should be permitted to raise all issues both factual and legal and independent decision may be directed to be taken by the Assessing Officer. 7.After elaborately hearing the learned Additional Advocate General appearing for the appellant and Mr.N.Prasad, learned counsel appearing for the respondent, we are of the view that the prayer sought for in the writ petitions was to quash an order of assessment and the preliminary submission was on assumption ..... X X X X Extracts X X X X X X X X Extracts X X X X
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