G.K. STEEL AND ALLIED INDUSTRIES PVT., LTD., REP. BY ITS DIRECTOR MR. K. NARAYANASAMY S.F. NO. 68/9, TRICHY ROAD, THAMARAIPADI, DINDIGUL Vs. STATE OF TAMIL NADU, REP. BY SECRETARY TO GOVERNMENT, COMMERCIAL TAXES DEPARTMENT, FORT ST. GEORGE, MADRAS-9,

JUDGEMENT

(1.) The petitioner in all these eight writ petitions is M/s, G.K.Steel & Allied Industries Pvt., Ltd., having their Headquarters at Coimbatore. The writ petitions arose out of the orders passed under the Central Sales Tax Act.

(2.) In the first writ petition (W.P.(MD)No.1611 of 2004) the challenge is to an passed by the second respondent Commercial Tax Officer, P.N.Palayam, Coimbatore, dated 26.03.1998 and for a further direction from treating the subject stock transfers as inter-state sales.

(3.) In the 2nd writ petition (W.P.(MD)No.1612 of 2004) the challenge is to an passed by the second respondent Commercial Tax Officer, P.N.Palayam, Coimbatore, dated 29.06.2001 as modified in appellate order in appeal CST No.56/2001, dated 14.08.2003. The modification was done by the Appellate Assistant Commissioner, Coimbatore.