NIGETHA TRADING COMPANY Vs. THE COMMISSIONER,TAMIL NADU FOOD PROTECTION AND DRUGS ADMINISTRATION DEPARTMENT

JUDGEMENT

(1.) Heard both sides. By consent, the main writ petition itself is taken up for final disposal.

(2.) Counter affidavit of the fifth respondent is filed. (adopted by the other respondents i.e respondent Nos.1, 2 to 4 and 6)

(3.) According to the petitioner/company, it is registered under the Government of Tamil Nadu, Commercial Tax Department as a dealer under Sections 7(1), 7(2) of the Central Sales Tax Act in the office of the second respondent/Assistant Commissioner, Commercial Taxes, Karur West. The stand of the petitioner/company is that it had obtained a licence towards purchase, use and sale of Edible, Non Edible Oil, Fatty Acids, Waste Gum, Soap Oils, Rice Brand Oil, Glycerin and Rice Brand Oil Gum.