GENERAL RADIO & ELECTRONICS REPRESENTED BY ITS PROPRIETOR T M KRISHNAN Vs. ASSISTANT COMMISSIONER (CT)

JUDGEMENT

(1.) Heard Mr.P.Rajkumar, learned counsel for the petitioner and Mrs.Narmadha Sampath, learned Special Government Pleader appearing for the respondent. With consent on either side, the writ petition itself is taken up for final disposal as the pleadings are complete.

(2.) The petitioner, who is a registered dealer on the file of the respondent, has filed this writ petition challenging the Assessment Order dated 30.12.2016 for the Assessment Year 2015-16 under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (TNVAT Act).

(3.) The petitioner is a dealer in Electronic Goods and has effected purchase of goods from local registered dealers to whom the petitioner has paid taxes. The petitioner was filing the monthly returns in Form K for the Assessment Years 2010-11 to 2015-16 and was paying tax at 1% in terms of Section 3(4)(a) of the TNVAT Act.