TVL MURTHY POLYMERS, G R T BUS STAND, PALANI Vs. STATE OF TAMIL NADU, REP BY COMMERCIAL TAX OFFICER -II, (FAC) PALANI

JUDGEMENT

(1.) Heard Mr.P.Radhakrishnan, learned counsel appearing for the appellant and Mr.R.Karthikeyan, learned Additional Government Pleader appearing for the respondent.

(2.) This Tax Case appeal by the dealer is directed against the order passed by the Joint Commissioner-III (SMR) of Commercial Taxes Department, Chennai, in exercise of his suo-moto powers under section 34 of the Tamil Nadu General Sales Tax Act, 1959.

(3.) The petitioner was assessed to tax for the assessment year 1994-95 primarily based on two factors namely, the power consumption in the unit and based on a single survey conducted in the place of business of the petitioner.