METSO MINERALS PRIVATE LTD Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THE petitioner filed O.P. No. 841 of 2003 before the Special Tribunal praying to call for the records on the file of the first respondent in TNGST/0961395/98 -99 and quash the order dated January 31, 2000 while directing the first respondent to pass a revised order by imposing 11 per cent tax under serial number 33 of Part D to the First Schedule of the Tamil Nadu General Sales Tax Act, 1959 on the cranes transferred by the petitioners to the Chennai Port Trust and grant consequential refund of tax of Rs. 1,98,53,594. O.P. No. 842 of 2003 is filed by the petitioner praying to call for the records on the file of the first respondent in L. Dis. 3040/2003 and quash the proceedings dated March 19, 2003. Those original petitions are converted to these writ petitions on being transferred to the file of this Court.

(2.) HEARD the learned Counsel and perused the materials available on record.

(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 Tamil Nadu General Sales Tax Act, and a second appeal to the Tribunal under Section 36 of the Act.