TARA DYERS Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) W .P. Nos. 17048, 17049, 18321, 22831, 23071, 24079, 24287, 28627, 29516, 29517 of 2004 and 2618, 2619, 9350, 15355 and 15356 of 2005: 1. In all these cases, the assessing officers have issued notices to the respective assessees on forming an opinion that the transaction of dye carried on by the petitioners/assessees would amount to works contract under Section 3B of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as, 'the Act') and on that basis directed the assessees to file A1 returns.

(2.) AFTER hearing the learned Counsel for the respective petitioners as well as the learned Government Pleader, this Court is of the view that what is impugned is only notice requiring the assessees/petitioners to file Al returns in respect of their transaction. The assessees/petitioners can file their returns or objections, if any, to the notice by putting forth their case and as to what is the activity of the petitioners with supporting materials, so as to enable the assessing officer to decide the issue. The assessing authority is entitled to require the assessees/petitioners to file their returns. Likewise the assessees are also entitled to make their submissions by way of objections to the view.

(3.) THESE writ petitions are filed against the orders of assessment. In these cases, the objections were called for by the assessing officer from the assessees and the objections have also been filed by the assessees. However, while framing the assessment, the objections filed by the assessees have not been considered and the assessing officers have relied on certain decision rendered by Bombay High Court for reaching the conclusion.