THANJAI AGRO TRADERS Vs. COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) THIS petitioner filed writ petition challenging the correctness of the pre -assessment notice issued by the second respondent in TNGST 3961240/2004 -05 dated March 24, 2006 calling upon the petitioner to file objections, if any against the proposal with relevant records so as to enable the respondent to pass assessment order for the assessment year 2004 -05. Due reply has been submitted by the petitioner to the proposal notice.

(2.) IT is the further case of the petitioner that while that being so, it came to the notice of the petitioner that the first respondent -Commissioner of Commercial Taxes by his proceedings dated May 12, 2006 issued a clarification that the hybrid cotton seed is taxable at four per cent under entry No. 6(iii), Second Schedule to the Tamil Nadu General Sales Tax Act, 1959 and hybrid sunflower seed is taxable at four per cent under entry No. 6(ix), Second Schedule to the Tamil Nadu General Sales Tax Act, 1959.

(3.) I heard the learned Counsel for the petitioner and perused the material on record.