M/S. UNIPLY INDUSTRIES LTD. Vs. THE ASSISTANT COMMISSIONER (CT) AYANAVARAM ASSESSMENT CIRCLE KURALAGAM ANNEXE

JUDGEMENT

(1.) Heard Mr. M.A. Mudimannan, learned counsel for the petitioner and Ms.G.Dhanamadhri, learned Government Advocate appearing for the respondent.

(2.) The petitioner has filed this writ petition challenging an Assessment Order under the provisions of the Tamil Nadu Value Added Tax Act, 2006 for the Assessment year 2007-08. The legal issue, which arises for consideration in this writ petition, has been answered by this court in case of M/s.IJM Concrete Products Pvt. Ltd., v. The Assistant Commissioner in W.P.No.24913 and 24917 of 2015 dated 28.06.2016 . The question, which fall for consideration in the batch of cases, was whether the petitioner therein is entitled to the benefit of exemption as the petitioner has supplied Ready-mix concrete to the developers of Special Economic Zone (SEZ). This Court by the above said order, allowed the writ petition and set aside the impugned assessment orders and remanded the matter to the Assessing Officer for fresh consideration, who was directed to take note of the notifications and redo the assessment in accordance with law, after affording an opportunity of personal hearing to the petitioner. The operative portion of the order reads as follows:

(3.) The learned counsel for the petitioner submits that issue raised in the above writ petitions is squarely covered the by the above decision. The learned standing counsel appearing for the Revenue does not dispute the stand taken by the petitioner.