HATSUN FOODS COMPANY Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) Heard Mr.R.L.Ramani, learned counsel appearing on behalf of the petitioner and Mr.J.Ganesan, learned counsel appearing on behalf of the respondents 1 to 3.

(2.) At this stage of the hearing of this Writ Petition, the learned counsel for the petitioner had submitted that the order passed by the second respondent, Appellate Authority, on 05.09.2005, does not contain detailed reasons as to how the order of the third respondent is confirmed, in so far as it relates to the levy of the sales tax on the petitioner at 7% on the sum of Rs.41,33,974/-, under the Tamil Nadu General Sales Tax Act. It is also the further contention of the learned counsel for the petitioner that in subsequent orders, dated 17.12.2009, the appellate authority, while dealing with similar assessments, passed detailed orders accepting the contentions raised on behalf of the petitioner herein, by giving specific reasons to assess the turnover and to levy the Sales Tax, considering it as interstate sales.

(3.) The learned counsel appearing for the respondents 1 to 3 has no objection for this Court setting aside the order of the 2nd respondent, dated 05.09.2005 and to remit it back to the second respondent, to pass orders on the Appeal No.222/2003, afresh, by giving sufficient reasons. It is made clear that the remand is only in so far as it relates to the payment of sales tax at 7% on the sum of Rs.41,33,974/-, as confirmed by the appellate authority, by an order dated 05.09.2005.