DHANVANDHRI MEDICALS Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THE petitioner challenges an order of assessment dated 23.04.2014 made under the provisions of the Tamil Nadu Valud Added Tax Act 2006 for the assessment year 2009 -2010. By which there was a revision of assessment made on the petitioner under Section 27(1)(b) of the Act and the petitioner has been called upon to pay the dealer rate of tax.

(2.) THE short ground on which the impugned order has been questioned is on the ground that the nature of transaction done by the petitioner is not a works contract dealer and reference to Section 6(2) of the Act is thoroughly misconceived.

(3.) LEARNED counsel for the petitioner would submit that in the instant case, the dealer has not exercised any option for payment under Section 6(2) of the Act for the year 2009 -2010 and Section 6(2) of the Act would have no application at all with the nature of transaction done by the petitioner and the petitioner is not a works contract dealer. Therefore, it is submitted that the impugned proceedings is vitiated on account of total non application of mind.