TAHERALI INDUSTRIES & PROJECTS (P) LTD Vs. STATE

JUDGEMENT

(1.) This writ petition is directed against the order dated November 14, 2008 on the file of the Appellate Deputy Commissioner (CI), Thanjavur, whereby and whereunder the application filed by the petitioner for rectification under section 55 of the Tamil Nadu General Sales Tax Act, 1959, was rejected.

(2.) The second respondent, while passing the assessment order for the year 2001-02, intimated the petitioner that they were ineligible to make payment under section 7C of the TNGST Act on the ground that such option has to be exercised at the time of filing the first return of the year. The second respondent levied tax under section 3B of the TNGST Act. The said order was challenged before the Appellate Deputy Commissioner (CT). The appeal was dismissed by holding that the assessment under section 3B of the TNGST Act was justified.

(3.) While the matters stood thus, the second respondent passed the order of assessment for the year 2002-03. While passing the order of assessment, the second respondent has accepted the payment of tax at compounded rates under section 7C of the TNGST Act on the very same sub-contract relating to Vedarniyam Combined Water Supply Scheme. Therefore, the petitioner was satisfied that the authority has accepted the eligibility of the petitioner to pay tax at compounded rates under section 7C of the TNGST Act. This made him to file an application under section 55 of the TNGST Act for rectification.