TEXXONE PVT LTD Vs. ASSISTANT COMMISSIONER CT CHENNAI

JUDGEMENT

(1.) HEARD the learned counsel appearing on behalf of the petitioner and the learned Special Government Pleader for Taxes, appearing on behalf of the respondent.

(2.) THE main contention of the learned counsel appearing on behalf of the petitioner is that the petitioner had not been given an opportunity to show that certain items relating to which the assessment had been made are exempted from payment of Central Sales Tax. He had further subitted that no personal hearing had been given to the petitioner before the impugned order, dated 18.04.2011, had been passed by the respondent.