MITHAI P LTD Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THE learned Additional Government Pleader takes notice for the respondent.

(2.) WITH the consent of the learned counsels appearing on either side, the writ petition itself is taken up for final disposal.

(3.) THE petitioner, who is engaged in the business of manufacture of Sweets and Savouries, is a registered dealer on the file of the respondent, bearing TNGST No. 0540861. For the taxable year 2001-2002, the petitioner has shown a turnover of Rs. 5,79,35,498/-, which was accepted by the respondent and tax was levied at 2% under Section 3-D of the Tamil Nadu General Sales Tax Act, 1959 (in Short `the Act' ). The petitioner had also paid the tax and vide proceedings in TNGST/0540861/2001-02, dated 18. 08. 2003, the assessment was completed.