TOPNOTCH INFOTRONIX INDIA Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THE main contention of the learned counsel appearing for the petitioner is that the respondent does not have the power to assess the rate of tax, in respect of the goods in question. He had also submitted that it is the concerned assessing officer, who could fix the rate of tax to be paid by the petitioner, in respect of the goods in question.

(2.) THE learned Government Advocate (Taxes) appearing for the respondent had submitted that the Assistant Commissioner (CT), Assessment Circle, Purasawakkam, shall assess the goods in question, described by the petitioner as multimedia speakers, covered by invoice No.H005094, dated 31.1.2011, detained by the respondent, vide goods detention notice No.38/2010-11, dated 2.2.2011, with regard to the payment of the appropriate amount of Value Added Tax, in respect of the said goods, under the Tamil Nadu Value Added Tax Act, 2006, and pass appropriate orders thereon, on merits and in accordance with law, within the time specified by this Court.