SSS TRADERS Vs. THE COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) Aggrieved by the dismissal of their writ petition challenging an order of assessment, the assessee has come up with the above writ appeal.

(2.) Heard Mr. R. Senniappan, learned counsel for the appellant and Mr. Kanmani Annamalai, learned Additional Government Pleader (Taxes) for the respondent.

(3.) The appellant is a registered dealer in respect of Maize and other products, both under the TNVAT Act, 2006 and under the CST Act, 2006. Maize is a product that is granted exemption under Entry No. 19 of Part -B of the IV Schedule to TNVAT Act, 2006. Therefore, the appellant reported a taxable turnover of Nil in the return filed every month.