case of M/s. Sri Vinayaga Agencies reported in 60 VST 283 and also contrary to the principles of natural justice and further direct ... case of M/s. Sri Vinayaga Agencies reported in 60 VST 283 and also contrary to the principles of natural justice and further direct
17266 of 2015, this court, following the judgement reported in 2013 (60) VST 283 (Mad) [Sri Vinayaga Agencies v. The Assistant Commissioner (CT), Chennai ... allowed the writ petition.
4. In the judgement reported in 2013 (60) VST 283 (Mad) [cited surpa], in paragraph No.9, it has been held
Assistant Commissioner [CT], Vadapalani-I Assessment Circle, Chennai and Another [[2013] 60 VST 283 [Mad]; and Infiniti Wholesale Limited vs. Assistant Commissioner [CT], Koyambedu Assessment ... Assistant Commissioner [CT], Vadapalani-I Assessment Circle, Chennai and Another [[2013] 60 VST 283 [Mad] has held as follows;
22.In the case of Althaf
Assistant Commissioner (CT) Valluvarkottam Assessment Circle Chennai), (2013) 60 VST 283 (Mad) (Sri Vinayaga Agencies Vs. Assistant Commissioner (CT), Vadapalani-I Assessment Circle, Chennai ... Vadapalani-I Assessment Circle, Chennai and another [reported in (2013) 60 VST 283]
(iii) Infinity Wholesale Ltd. Vs. Assistant Commissioner (CT), Koyambedu Assessment Circle, Chennai
Court in 50 VST 179 and 60 VST 283.
For Petitioner : Mr.V.Sundareswaran
For Respondent : Mr.S.Manoharan Sundaram, AGP
ORDER
Challenging the assessment ... favour of the Assessee, following the earlier judgment reported in 2013 (60) VST 283 (Mad) ( Sri Vinayaga Agencies v. the Assistant Commissioner (CT), Chennai
VST 256, M/s.Althaf Shoes (P) Ltd reported in 50 VST 179, M/s.Sri Vinayaga Agencies reported in 60 VST 283, Aassan Global
ASSISTANT COMMISSIONER (CT), VADAPALANI-I ASSESSMENT CIRCLE, CHENNAI AND ANOTHER [(2013) 60 VST 283 (Mad)], which has been followed by this Court in INFINITI WHOLESALE
reported by the petitioner is against the decision rendered in (2013) 60 VST 283 in the case of Sri Vinayaga Agencies vs. Assistant Commissioner ... Vadapalani-I Assessment Circle, Chennai and another reported in (2013) 60 VST 283 (Mad), wherein the Court while considering all the circumstances held that
VST 179 (Mad).
b. Jinsasan Distributors vs. Commercial Tax Officer (CT), Chintadripet Assessment Circle, Chennai reported in (2013) 59 VST 256 (Mad).
c. Sri Vinayaga ... Vadapalani-I Assessment Circle, Chennai and another reported in (2013) 60 VST 283 (Mad).
9. On the other hand, the learned Additional Government Pleader appearing
applied in State of Tamilnadu Vs. All India Tools Centre 2013 ((60) VST 106 (Mad))
A charging section is substantive law as seen
