VENKATESWARA OXYGEN (P) LTD Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THE Writ Petition No. 5383 of 2007 has been filed for the issuance of a writ of certiorari to call for the records of the respondent in CST. 641959/2003 -04 and quash the order dated November 8, 2006 passed therein.

(2.) THE Writ Petition No. 5384 of 2007 has been filed for the issuance of a writ of certiorari to call for the records of the respondent in TNGST. No. 2023076/04 -05 and quash the order dated November 8, 2006 and direct the respondent herein to follow the orders of the Appellate Assistant Commissioner (CT)(Main) Coimbatore in A.P. No. 205/05 dated October 27, 2006 and AP. CST. No. 48/2005 dated October 27, 2006 passed in the petitioner's own case for the previous assessment year in so far as the issue relating to assessment under Section 12A of the Tamil Nadu General Sales Tax Act, 1959 is concerned.

(3.) IT is contended on behalf of the petitioner that the entire controversy is now settled by the appellate authority by their orders dated October 27, 2006, which were served on the petitioner on November 14, 2006. Hence the impugned orders which revised the revision orders cannot be legally sustainable and have to be set aside.