TVL MOHAN PUNCHING AND VARNISHING WORKS REPRESENTED BY ITS PARTNER, R PRABAKARAN Vs. STATE OF TAMIL NADU REPRESENTED BY ITS SECRETARY TO GOVERNMENT, DEPARTMENT OF COMMERCIAL TAXES; THE COMMISSIONER OF COMMERCIAL TAXES AND; DEPUTY COMMERCIAL TAX OFFICER-II

JUDGEMENT

(1.) Challenge is made to an order of the learned Single Judge of this Court whereby the request of the appellant/petitioner for a writ of certiorarified mandamus to quash the order of the third respondent and to direct the them to pass fresh order was negatived.

(2.) The Court heard the learned Counsel for the appellant and the learned Counsel for the respondents and also looked into the materials available.

(3.) The only grievance ventilated by the petitioner is that after the assessment of sales tax which is the subject matter of challenge before this Court, he has made objections; but, they were not at all considered by the authorities. The learned Counsel for the petitioner would further submit that the materials used were purchased from inside the State, and hence he is entitled for the exemption; but, the same has not been considered.