STATE OF TAMIL NADU Vs. NAGALAKSHMI AND CO

JUDGEMENT

(1.) THE writ petition is filed by the revenue seeking for the relief of issuance of writ of certiorari calling for the records on the file of the second respondent i. e. , Tamil Nadu Taxation Special Tribunal pertaining to its order dated 30. 4. 2003 in O. P. No. 994 of 2002 and quash the same.

(2.) BEFORE the Special Tribunal, the first respondent dealer filed O. P. seeking for the relief of declaration to declare that sub-section (4) of Section 6 of the Tamil Nadu Sales Tax (Settlement of Disputes) Act, 2002 (hereinafter referred to as 'the 2002 Act') is violative of Article 14 of the Constitution of India and thereby unconstitutional, arbitrary and ultra vires.

(3.) THE above relief was sought for in the following circumstances: the first respondent is a dealer in hides and skins and assessee on the file of the third petitioner Deputy Commercial Tax Officer, Ambasamudram, Tirunelveli District. For the assessment year 1998-99, the first respondent was assessed to tax on a total and taxable turnover of Rs. 61,96,914/- as against the reported total and taxable turnover of Rs. 75,13,485/- and Rs. 4,16,676/- respectively by assessment order dated 29. 9. 2000. The assessment was so made rejecting the assessee's claim of exemption on export sales of dressed hides and skins.