TVL PROJECT AND EQUIPMENTS Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) Heard A.Thiyagarajan, learned counsel for the petitioner and Mr.Venkatesh, learned Government Advocate appearing on behalf of the respondent.

(2.) The petitioner is a Government of India Company carrying on business in Gold, Silver bullion, Iron and Steel etc. In this writ petition, the petitioner is aggrieved by an assessment order passed by the respondent dated 18.07.2007 under the provisions of Central Sales Tax Act, 1956 for the Assessment Year 2000-01. For the said Assessment Year, the petitioner was initially assessed and an order was passed on 17.04.2002 by accepting the petitioner's claim for exemption, after perusing the copies of Invoices, High Sea Sales Agreement, Bill of Lading and Bill of Entry.

(3.) After about four years, the respondent issued a notice dated 30.02006, stating that the petitioner's transaction with two dealers, namely, M/s.Vinayaka Alloys Limited and M/s.Kannappan Company Private Limited and M/s.Vinayaka Alloys Limited is an assessee on the books of the Deputy Commercial Tax Officer, Ponneri Assessment Circle and M/s.Kannappan Company Private Limited is not a registered dealer in Tamil Nadu but registered dealer in Pondicherry State.