HAJI SATTAR Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) HEARD the learned counsel appearing for the petitioner and the learned Additional Government Pleader appearing for the respondent.

(2.) THE main contention of the learned counsel for the petitioner is that the goods in question, imported by the petitioner, are exempted from the payment of purchase tax, under Schedule IV, Item 68, of the Tamil Nadu Value Added Tax Act, 2006. However, the respondent had issued the impugned notices proposing to assess tax on the turnover, at the rate of 4%, under sub Section (1)(c) of Section 12 of Tamil Nadu Value Added Tax Act, 2006.