PONNY STORES Vs. STATE TAX OFFICER

JUDGEMENT

(1.) Mr.V.Sundareswaran, learned counsel on record, on behalf of the petitioner and Mr.V.Haribabu, learned Additional Government Pleader (Taxes) who accepts notice on behalf of the sole respondent are before this Court.

(2.) With consent of both the learned counsel, main writ petition itself is taken up and is being disposed of though this matter is listed before this Court under the caption 'ADJOURNED ADMISSION' today.

(3.) Short facts shorn of elaborations and detailed particulars or in other words bare minimum facts which are imperative for disposal of instant writ petition are that writ petitioner is carrying on business in 'Utensils' in the name and style of 'Ponni Store' and writ petitioner is registered with the respondent as a dealer under the 'Tamil Nadu Value Added Tax Act, 2006' ['TNVAT Act' for the sake of brevity].