V WIN TEXTILES Vs. DEPUTY COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) By consent, the main writ petition itself is taken up for disposal.

(2.) The prayer in the writ petition is for issuance of writ of Certiorarified Mandamus to quash the order of assessment dated 02.03.2006.

(3.) The petitioner is a registered dealer under the provision of Central Sales Tax Act (CST) and Tamil Nadu General Sales Tax Act (TNGST). The first respondent passed an order of assessment on 28.02.1997 for the assessment year 1994-95, in which the claim for exemption on export was disallowed for non-production of the orders from the foreign buyers. Aggrieved by such order of assessment, the petitioner filed an appeal before the Appellate Assistant Commissioner and the appellate authority by order dated 28.11.2005, set aside the order of assessment and remanded the matter to the assessing officer for fresh disposal and the petitioner was directed to file the copies of the foreign buyer's order and other records before the assessing officer to claim exemption under Section 5(3) of the CST Act.