ANJANAYA ENTERPRISES Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) ORIGINAL Petition No. 1544 of 2003 was filed before the Tamil Nadu Taxation Special Tribunal at Chennai praying to declare the proceedings of the respondent in RC. No. 3574/91 A1 dated 2. 12. 1999 as illegal and contrary to the certificate of registration issued by the respondent dated 31. 3. 1999 and further direct the respondent to grant a reasonable opportunity to enable the petitioner to renew the registration in view of the decision of the High Court reported in 125 STC 496. The said O. P. was received by transfer and numbered as Writ Petition.

(2.) THE petitioner is a registered dealer on the file of the respondent under the provisions of the Tamil Nadu General Sales Tax Act 1959 (State Act ). He is also registered under the provisions of the Central Sales Tax Act, 1956 (Central Act ). Petitioner is a dealer in paper and paperboards carrying on business in the State of Kerala. In respect of the business operation in the State of Tamil Nadu, he applied for registration under the State Act. A Certificate of Registration in TNGST No. 1521561/98-99 dated 31. 3. 1999 was issued by the Commercial Tax Officer under the Tamil Nadu General Sales Tax Act, 1959. Para 6 of the certificate reads as follows:-

(3.) THE grievance of the petitioner is twofold as follows:-