J.K. TRADERS Vs. THE ASSISTANT COMMISSIONER

JUDGEMENT

(1.) These writ appeals have been filed by various dealers challenging the common order dated 06.12.2018 passed by the learned Single Bench in W.P(MD)Nos.11425 of 2016 etc., batch.

(2.) The prayer in the writ petitions may be varied. Essentially, the challenge was to the notices issued by the Assessing Officer proposing to revise the assessment and levying purchase tax. The notices were issued in exercise of the powers conferred on the Assessing Officer under Section 27 of the TNVAT Act(the Act). The challenge to the revision notices was on the ground that the goods dealt with by the appellants were classified under 4th schedule and therefore, exempted from levying tax under Section 15 of the Act.

(3.) Further, the appellants' case is that the Assessing Officer should have applied the law laid down by the Honourable Supreme Court in the case of the State of Tamil Nadu v. M.K.Kandasami and others reported in (1975) 36 S T C 191, for levy of purchase tax by invoking Section 12 of the Act.