SUGANTHI AGENCY Vs. DEPUTY COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) Mr.Manoharan Sundaram, learned counsel on record for writ petitioner and Mr.M.Hariharan, learned Additional Government Pleader on behalf of sole respondent are before this Court.

(2.) By consent of both learned counsel, the main writ petition itself is taken up, heard out and is being disposed of.

(3.) This writ petition arises under the 'Tamil Nadu Value Added Tax Act, 2006' (Tamil Nadu Act 32 of 2006), which shall hereinafter be referred to as 'TNVAT Act' for the sake of brevity, convenience and clarity.