MAJRI STEELS Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THE petitioner is a registered dealer under the Tamil Nadu General Sales Tax Act, 1959. The Government of Tamil Nadu introduced the value added tax under the Tamil Nadu Value Added Tax Act, 2006 with effect from January 1, 2007 in the State of Tamil Nadu.

(2.) UNDER the Act, all the registered dealers are obliged to submit an application for obtaining fresh certificate of registration on or before January 31, 2007 and a grace time up to February 15, 2007 was allowed.

(3.) HEARD Mr. P. Rajkumar, the learned Counsel for the petitioner and the Mr. Pala. Ramasamy, the learned Special Government Pleader for the respondents.