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ERODE MEDICAL CENTRE vs. STATE TAX OFFICER & OTHERS
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

G.natarajan

Res. Counsel

C.harsha Raj

Petitioner / Applicant	ERODE MEDICAL CENTRE
Respondent	STATE TAX OFFICER & OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Jul 2, 2024
Order No.	W. P. No. 16894 of 2024 and W. M. P. Nos. 18583 & 18584 of 2024
Citation	2024(7) TAXREPLY 11278
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ORDER
ORDER In this writ petition, an order in original dated 27.03.2024 is impugned on the ground of non application of mind. Upon receipt of show cause notice dated 19.01.2023, the petitioner replied on 08.01.2024. The impugned order dated 27.03.2024 was issued thereafter. 2. Learned counsel for the petitioner referred to the impugned order and pointed out that defect no.1 related to alleged non payment of tax in respect of the sale of medicines. During this assessment period, he submits that medicines were not sold by the petitioner. They were sold either by EMC Pharmacy (HUF) or EMC Pharmacy, a partnership firm. He further submits that both these entities collected and remitted taxes in respect of such sales. Since the impugned order was issued without taking this aspect into account, in spite of the petitioner pointing it out in reply dated 08.01.2024, he submits that interference with the order is necessary. He also points out that the order deals with the imposition of tax ....