UNIVERSAL ABRASIVES Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) Challenging the revised assessment order issued by the respondent in CST.No.50386/98-99 dated 23.8.2004 as barred by limitation, the petitioner has preferred this writ petition.

(2.) The petitioner is a dealer in Abrasives in Grindling Wheels and declared their turnover for the year 1998-1999. For the year 1998-1999, the assessment order was passed on 11.12.2000. A pre-revision notice dated 5.4.2004 was issued to the petitioner on the ground that a sum of Rs.10,12,510/- being sales made to 100% export oriented units located in other states has escaped assessment turnover. By the impugned revised proceedings dated 23.8.2004, the respondent determined a sum of Rs.1,11,336/- as tax due from the petitioner by making the assessment under Section 9(2) of the CST Act 1956 read with Section 16(1)(a) of the TNGST Act.

(3.) Challenging the revised assessment order dated 23.8.2004, petitioner filed writ petition contending that the revision of assessment under Section 9(2) of the CST Act 1956 read with Section 16(1)(a) of the TNGST Act was clearly barred by limitation since the pre-revision notice was issued on 5.4.2004 and the revised assessment order was made on 23.8.2004, which is after the expiry of five years.