TVL ROLL WELL EARING Vs. COMMERCIAL TAXES OFFICER

JUDGEMENT

(1.) THE prayer in the writ petitions is to call for the records on the files of the first respondent herein in his proceedings TNGST Nos. 207-1998-1999, 207/2000-2001, 207/1999-2000 dated 30. 9. 2003 and 0000207/2001-2002 dated 10. 10. 2003 and to set aside the same in so far as it relates to the turnover covered under Form XVII declaration issued by the buyers in respect of the sales of Rolling Bearing and corresponding levy of penalty under Section 12 (3) (b) of the TNGSt Act.

(2.) THE petitioners in W. P. Nos. 2570,2574 an 2579 of 2006 put in issue the assessment orders dated 30. 9. 2003 for the assessment year 1998-1999, 2000-2001, 1999-2000 and the petitioner in W. P. No. 2647 of 2006 put in issue the assessment dated 10. 10. 2003 for the assessment year 2001-2002.

(3.) THE assessment order is an appealable order. The assessee has an equally efficacious and alternative remedy by way of appeal to the authority prescribed under section 31 of the Tamilnadu General Sales Tax Act, and a second appeal to the Tribunal under section 36 of the Act.