TVL UNIQUE TRADERS Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) Writ Appeal filed questioning the order of the learned Single Judge dated 18.03.2014 in WP.(MD).No.5291 of 2010, dismissing the writ petition. The Writ Appeal has been placed before us on reference made by a learned Division Bench (Amreshwar Pratap Sahi, CJ. and Subramonium Prasad J.). The structure of the judgment is as follows:-

(2.) The writ appellant Tvl.Unique Traders at Viruthunagar, had filed a writ petition in the nature of a Certiorari, calling for the records relating to the final assessment order passed by the respondent, Commercial Tax Officer-I, Viruthunagar in Tamil Nadu General Sales Tax in TNGST 5721309/03- 04 dated 07.04.2010, for the Assessment Year 2003 -2004.

(3.) The writ petitioner Tvl.Unique Traders is a registered dealer under the Tamil Nade Sales Tax Act, 1959. They are also an assessee in the books of the respondent, Commercial Tax Officer-1, Viruthunagar. They are involved in doing job work, by receiving polythene rolls from various parties and printing them using purchases Ethyl Acetate, Toulene and ink. The Assessment Officer / Commercial Tax Officer-1, Viruthunagar, held that their transaction using printing ink is a works contract and the transfer of ink used in the cooly printing was exigible to tax under Section 3-B of Tamil Nadu General Sales Tax Act, 1959. The petitioner approached this Court invoking Article 226 of the Constitution of India, raising grievance against the assessment of consumable goods which, the petitioner claimed were exempt under Section 3- B(2)(e) of the Tamil Nadu General Sales Tax Act, 1959.