RAJAGANAPATHI TRADERS Vs. COMMERCIAL TAX OFFICER (FAC), SALEM

JUDGEMENT

(1.) Heard Mr. S. Ramanathan, learned counsel for the petitioner and Mr. S. Kanmani Annamalai, learned Additional Government Pleader for the respondent.

(2.) The petitioner in these writ petitions has been challenged the order of assessment passed under the provisions of the Tamil Nadu General Sales Tax Act, 1959 (in short "TNGST Act") for the assessment years 1993-94 and 1994-95. It may not be necessary for this Court to make a roving exercise into the factual matrix as the short issue to be decided in these writ petitions is whether the impugned orders are in compliance with the directions issued by this Court in W.P. Nos. 2945 and 2946 of 2005, dated 1-2-2005. The said writ petitions were filed by the petitioner herein challenging the proceedings of the respondent dated 28-12-2004.

(3.) By the said proceedings, the respondent assessed the petitioner to tax and failed to give effect to the order passed by the Appellate Assistant Commissioner directing an opportunity of cross examination being offered to the petitioner to cross examine the other end dealer viz., Karnataka. The Court considered the matter elaborately and by common order dated 1-2-2005 disposed of the writ petition with point out observations. At this juncture, it would be relevant to quote the order in its entirety.