SOMASUNDARAM HARDWARES Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) The instant writ petition has been filed challenging the assessment order dated 07.09.2015 passed by the respondent in TIN No.33033641649/2011-12.

(2.) It is the case of the petitioner that he is a registered dealer under the TNVAT ACT, 2006. According to him, he opted for assessment on compounding basis as per Section 3(4) of the TNVAT Act, 2006.

(3.) By a pre revision notice dated 10.07.2015, the respondent proposed to revise assessment of the petitioner for the assessment year 2011-12 on the ground that he has violated the provisions of Section 3(4) of the TNVAT Act, 2006 by effecting interstate purchases and called upon the petitioner to pay a sum of Rs.16,94,896/- as tax. The said pre revision notice dated 10.07.2015 was also replied by the petitioner. By his reply dated 06.08.2015, denying the allegations contained in the pre revision notice dated 10.07.2015 and submitting the interstate purchases made by the petitioner were exempted goods as they are agricultural implements and therefore, it does not come within the purview of Section 3(4) of TNVAT Act, 2006 as they are non taxable goods.