SAI LALITH FRAGRANCE Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) MR. R. MAHADEVAN, 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.) IT is stated by the petitioner Firm that it is manufacturing Aromatic Chemicals and it is a registered dealer on the files of the respondent, under the provisions of The Tamil Nadu General Sales Tax Act, 1959, and The Central Sales Tax Act, 1956. During the assessment year CST 2004-2005, the petitioner had reported a total turnover of Rs. 1,00,22,580/-, claiming exemption under The Central Sales Tax Act, 1956. The total turnover consists of direct export sales turnover of Rs. 91,01,880/- and sales to 100% export oriented unit for Rs. 9,20,700/ -.