SURABHI IRON & STEEL COMPANY PRIVATE LIMITED Vs. THE COMMERCIAL TAX OFFICER, GANAPATHY ASSESSMENT CIRCLE

JUDGEMENT

(1.) THE appellant has come up with the above appeals against the common order passed by the learned Single Judge on 20.2.2015, setting aside the orders of assessment and remitting the matters back for a fresh disposal, however, upon condition that the appellant shall pay 20% of the tax demanded.

(2.) HEARD Mr. K.R. Krishnan learned counsel for the appellant. Mr. A.N.R. Jayapratap, learned Government Advocate (Taxes) takes notice for the respondent.

(3.) BUT , it is seen from paragraph 8 of the order passed by the learned Judge on 20.20.2015 that the learned Judge was induced to give a direction only in accordance with the offer made by the learned counsel for the appellant. Paragraph 8 of the order of the learned Judge reads as follows: