T K RAGHAVAN Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) By consent of both sides, the matter is taken up for final hearing.

(2.) The Petitioners are the partners of Surya Service Station, a retail outlet of Petrol, Diesel and Petroleum products at Palloor, Mahe, Union Territory of Pondicherry. They are registered under Pondicerry General Sales Tax Act 1967, under the Central Sales Tax Act 1957 and under the Puducherry Value Added Tax Act 2007. They are liable for Commercial Tax for the total and taxable turn over. The partnership firm (hereinafter referred as "Firm) filed a return of annual turn over in Form-A-1 for the year 2000-2001 and also for the year 2001-2002.

(3.) For the year ended upto 31.3.2001, the Firm reported a total and taxable Turnover of Rs. 4,18,85,213.56 with tax due of Rs. 50,25,809.52. For the year ended up upto 31.3.2002, a taxable turnover of Rs. 4,32,53,519.15 with tax due of Rs. 51,90,422.28 was filed.