S S D OIL MILLS CO LTD , REP BY ITS DIRECTOR D RAMAMURTHY Vs. STATE OF TAMIL NADU, REP BY ITS SECRETARY TO GOVERNMENT, DEPARTMENT OF COMMERCIAL TAXES, FORT ST GEORGE, CHENNAI

JUDGEMENT

(1.) Heard Mr.M. Mohammed Ibrahim Ali, the learned counsel appearing for the petitioner and Mr.S. Kanmani Annamalai, the learned Additional Government Pleader (Tax) for the respondents.

(2.) The petitioner is a manufacturer of refined edible oil, and assessee on the file of the third respondent/Assessing Officer, under the provisions of the Tamil Nadu General Sales Tax Act, 1959 ('TNGST Act'). In this Writ Petition, the petitioner challenges the order passed by the second respondent, viz., the Commissioner of Commercial Taxes, dated 05.04.2006, by which, the clarification sought for by the petitioner was not granted, and it was held that, additional sales tax liability of an Agent, is independent of the liability of its principal.

(3.) The petitioner had approached this Court earlier, and filed W.P.No.1358 of 2006, praying for issuance of a writ of certiorarified mandamus to quash the order passed by the Commissioner of Commercial Taxes, dated 09.12.2005, and to direct the Commissioner to pass orders on the petitioner's representation. The Court, after taking into consideration the facts and circumstances of the case, allowed the Writ Petition, set aside the order passed by the Commissioner, dated 09.12.2005, and directed the representation of the petitioner to be considered within the time frame. The operative portion of the order reads as follows:-