Allowed

M/S. Valli Sago Factory, v. the Assistant Commissioner(Ct)

Madras HC21 Nov 2017WP/4188/2012

Case brief

AI extract

What is this about?

The High Court allowed the writ petition filed by the petitioner. The court quashed the impugned assessment order of 06.01.2012 and remanded the matter to the Assistant Commissioner (CT) to pass a fresh assessment order applying the principles laid down in cited precedents. The matter was disposed of without costs.

What did the court decide?

The writ petition was allowed, the impugned order was quashed, and the matter was remanded to the respondent to pass a fresh assessment order.

M/S. Valli Sago Factory, Vs the Assistant Commissioner(Ct) — Specific Performance | Madras HC (2017)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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Dated : 21.11.2017

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THE HON'BLE MR.JUSTICE T.S.SIVAGNANAM

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M/s. Valli Sago Factory,

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rep. by its Proptx. S.Sangeethavalli ...Petitioner

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Vs.

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The Assistant Commissioner (CT), Salem Rural Circle, No.5/2, 1^st Floor, East Street, Mayor Nagar, Peramanoor, Salem -7. ...Respondent

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Prayer :

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Writ Petition, filed under Article 226 of the Constitution of India, for issuance of Writ of Certiorari, to call for the records of the respondent in his proceedings in TNGST 2702947/2005-2006 dated 06.01.2012 and to quash the same as illegal.

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For Petitioner : Mr.S.Ramanathan

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For Respondent : Mr.K.Venkatesh Government Advocate (Taxes)

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O R D E R

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Heard Mr.S.Ramanathan, the learned counsel appearing for the petitioner and Mr.K.Venkatesh, the learned Government Advocate for the respondent.

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The learned counsels appearing for the petitioner as well as the respondent submits that the issue involved in this Writ Petition is squarely covered by the decision of this Court, in the case of Ponni Sago Factory Vs. Deputy Commercial Tax Officer, Salem & Ors, reported in [(2007) 5 VST 223 (Madras)].

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https://hcservices.ecourts.gov.in/hcservices/

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Thus, following the aforesaid decision, the Writ Petition is allowed and the impugned order is quashed, and the matter is remanded to the respondent to pass fresh assessment order by applying the law laid down by the Hon'ble Division Bench of this Court, in the cases of i) Kalyani Oil Mills Vs. State of Madras reported in [(1973) 32 STC 542 and ii) Madurai Soft Drinks (Pvt.) Ltd., Vs. State of Tamil Nadu, reported in [(1985) 60 STC 94], which were followed in the decision rendered in Ponni Sago Factory (supra). No costs. Consequently, connected miscellaneous petition is closed.

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Sd/-
Assistant Registrar(CS-VIII)
//True Copy//
Sub Assistant Registrar
sd/msm
To
The Assistant Commissioner (CT),
Salem Rural Circle,
No.5/2, 1 st Floor, East Street,
Mayor Nagar, Peramanoor,
Salem -7.
+ 1 cc to Mr.S. Ramanathan, Advocate sr.83127
Writ Petition No.4188 of 2012
PVS(CO)
EU(30/01/2018 )

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https://hcservices.ecourts.gov.in/hcservices/

M/S. Valli Sago Factory, v. the Assistant Commissioner(Ct)

Case brief

What is this about?

What did the court decide?

M/S. Valli Sago Factory, v. the Assistant Commissioner(Ct)

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Cases cited

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