DCW LIMITED Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THE order of the Court was made by JANARTHANAM, J. M/s. Darangadara Chemical Works Limited, Sahupuram, have reported a total and a taxable turnover of Rs. 6, 63, 55, 019. 89 and Rs. 6, 52, 08, 315. 86 respectively in form I return filed for the assessment year 1982-83, claiming exemption on a turnover of Rs. 11, 46, 704. 03.

(2.) THE accounts were called for and checked by the assessing officer, viz. , the Deputy Commercial Tax Officer, Tiruchendur.

(3.) MR. C. Natarajan, learned Senior Counsel appearing for the assessee-dealers, conceded during the course of arguments, that he is not questioning the validity or otherwise of the order of the Tribunal, as relatable to the plea of limitation set up by the assessee-dealers and he has no objection for the order of the Tribunal to stand as it is, as relatable to the question of limitation. In that view of the matter, we are not going into any discussion on the aspect of limitation, as set up by the assessee-dealers and confirm the order of the Tribunal in that regard.