Case Law Details
S.R. Paramasivam Vs Commercial Tax officer (Madras High Court)
FULL TEXT OF THE JUDGMENT/ORDER of MADRAS HIGH COURT
We have heard Mr.R.Senniappan, learned counsel for the appellant and Ms.G.Dhanamadhri, learned Government Advocate appearing for the respondent.
2. This writ appeal by the writ petitioner is directed against the order dated 01.12.2020 made in W.P.No.19219 of 2015. The said writ petition was filed by the appellant challenging the assessment order mainly on the ground that it is in violation of principles of natural justice in as much as the Assessing Officer did not look into the accounts, which were produced by the appellant.
3. The appellant is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu Value Added Tax Act, 2006. The assessment for the year 2011-12 was taken up for scrutiny under Section 22(3) of the Act and a show cause notice dated 08.12.2014 was issued alleging that there has been sale of cement bags lesser than the purchase price. The Assessing Officer alleged that only with a view to show profit account, they have sold the cement bags in lesser price. Further, the Assessing Officer stated that the appellant has sold the cement bags in a price lesser than the purchase price except discount and the sale consideration, which includes the amount of discount, is also liable to be taxed.
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