LAWS(MAD)-2011-3-759

TVL MADRAS PHARMACEUTICALS Vs. ASSISTANT COMMISSIONER CT

Decided On March 23, 2011
TVL. MADRAS PHARMACEUTICALS, REP. BY ITS MANAGING DIRECTOR, A.M.SULAIMAN Appellant
V/S
ASSISTANT COMMISSIONER (CT) Respondents

JUDGEMENT

(1.) HEARD the learned counsel appearing on behalf of the petitioner and the learned counsel appearing on behalf the respondent.

(2.) AT this stage of the hearing of the writ petition, the learned counsel appearing on behalf of the petitioner had submitted that the impugned order of assessment, dated 31.01.2011, passed by the respondent, in so far as it levies sales tax, at the rate of 1%, on the turnover of Rs.85,15,445/-, amounting to Rs.85,155/-, is bad in law, as it is contrary to the decision of a Division Bench of this Court, made in Tube Investments of India Limited (Formerly known as M/s.TI Diamond Chaim Limited), No.234, N.S.C.Bose Road, Chennai - 1 vs. The State of Tamil Nadu, rep. By the Commercial Tax Officer, Back year, Zone-I, Harbour I Assessment Circle, Chennai (2010-11 (16) TNCTJ).