TVL VIVEK LIMITED Vs. ASSISTANT COMMISSIONER (CT)

JUDGEMENT

(1.) Both appeals arise from the common order dated 11th June, 2015 passed in W.P.Nos.30327 and 30328 of 2014, involving common question of law and facts, except the difference in assessment years, in case of W.A.No.959 of 2015, the relevant assessment year is 2009-10 and in case of other appeal, the relevant assessment year is 2010-11.

(2.) The writ petitioner is the appellant before us. Questioning the legality and validity of the revised assessment orders in TIN 33530801214 /2009-10 ad 2010-11 dated 30th September, 2014 passed by the respondent in respect of the assessment years 2009-10 and 2010-11 under the Tamil Nadu Value Added Tax Act, 2006 (herein-after referred to as VAT Act ) and the consequential demand notices dated 30th September, 2014 as well as the attachment notices dated 14th November, 2014, the appellant had preferred the writ petitions seeking for quashment of the said notices.

(3.) The brief facts in nutshell are that final assessment orders dated 30th March 2012 were passed for both assessment years on total and taxable turnovers of Rs.292,79,98,292/- and Rs.278,79,12,538/- and Rs.311,54,80,356/- and Rs.300,13,54,408/- respectively under the VAT Act. Subsequently, notices dated 23rd July, 2012 and 20th September, 2012, proposing to revise the aforestated assessments by disallowing the exemption were issued calling upon the appellant / writ petitioner for objections. There is no dispute that objections pursuant to the said notices, were submitted, vide letters dated 20th August, 2012, 10th October, 2012 and 13th March 2013, regarding sales return unfructified sales for the years 2009-10 and 2010-11.