KAMATCHI GAS SERVICE Vs. ASSISTANT COMMISSIONER (CT)

JUDGEMENT

(1.) Heard Mr.P.Rajkumar, learned counsel for the petitioner and Mr.K.Venkatesh, learned Government Advocate (Taxes) appearing for the respondent.

(2.) The petitioner, which is a registered dealer on the file of the respondent, was originally a proprietorship concern with one Mr.K.Punniakoti Mudaliar as its sole proprietor. He is the father of one Mr.K.Srikanth - the present proprietor of the petitioner herein. The proprietorship concern is a LPG distributor of M/s.Indian Oil Corporation Limited, which has also been registered on the file of the respondent Department under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (hereinafter referred to as the Act).

(3.) Due to advanced age and illness of the father of the present proprietor of the petitioner, the proprietorship concern was converted into a partnership firm and the present proprietor of the petitioner namely Mr.P.Srikanth was inducted as a partner with effect from 1.4.2008 and the firm was registered on the file of the Registrar of Firms, Kancheepuram. The change in the constitution of the dealer was intimated to M/s.Indian Oil Corporation Limited.