CHENNAI POLYMERS (P) LTD. Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) Since the issue involved in both the writ petitions, is one and the same, they are taken up for hearing together and disposed of by this common order.

(2.) The petitioner is a trader in plastic raw materials and registered as a dealer on the file of the respondent under the provisions of the Tamil Nadu General Sales Tax Act, 1959 [TNGST Act] and the Central Sales Act, 1956 [CST Act].

(3.) The petitioner has challenged the assessment orders passed by the respondent under the provisions of TNGST Act for the assessment years 2000-2001 and 2001-2002. Though, the petitioner has an alternative remedy as against the impugned assessment orders by preferring an appeal, the petitioner has not availed the same and filed the writ petitions on the ground that the impugned orders are patently erroneous and bad in law, apart from being arbitrary and without any material evidence and that apart, as there is no Presiding Officer in the Tamil Nadu Taxation Tribunal, they have approached this Court by way of these writ petitions.