BHARATH STEEL ROLLING MILLS Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THIS writ petition is filed for a writ of certiorarified mandamus to quash the order dated December 19, 2006 and subsequently for a direction to refund entry tax collected to the petitioner paid by them as per the petitioner's representation dated June 29, 2007.

(2.) THE petitioners are manufacturers of mild steel rods, angles, channels, bars, flats and squares at Salem and assessee on the files of the Commercial Tax Officer, Shevapet (North) Circle, Salem.

(3.) PLACING reliance on the Division Bench judgment of this Court in ITC limited v. State of Tamil Nadu reported in [2007] 7 VST 367, learned Counsel for the petitioner submitted that the impugned order is contrary to the Division Bench judgment and therefore, it is liable to be set aside and consequently the petitioner is entitled to refund of tax paid by the petitioner.