ABI SHOWATECH (INDIA) LIMITED Vs. ASSISTANT COMMISSIONER (CT)

JUDGEMENT

(1.) Heard Ms.Radhika Chandra Sekhar, learned counsel for the petitioner and Mr.K.Venkatesh, learned Government Advocate appearing for the respondent.

(2.) With the consent of the learned counsel on either side, the writ petition itself is taken up for disposal.

(3.) The petitioner is engaged in the manufacture and export of automobile components and registered as a dealer under the provisions of Tamil Nadu Value Added Tax Act, 2006 and Central Sales Tax Act, 1956 on the file of the respondent/The Assistant Commissioner (CT), Kotturpuram Assessment Circle. The petitioner seeks for a direction upon the respondent to modify the orders of refund dated 23.11.2015 and the orders of rejecting the applications filed by the petitioner for rectification dated 25.11.2016 and consequently to sanction refund of the value of 'Capital Goods' in terms of Section 18(1) of the TNVAT Act and the refund pertaining to wastage and to pass other appropriate orders.