Sai Lalith Fragrance vs The Commercial Tax Officer

M. Jaichandren, J.—Mr. R. Mahadevan, the learned Additional Government Pleader, takes notice for the respondent.

With the consent, of the learned Counsels appearing on either side, the writ petition itself is taken up for final disposal.

It is stated by the petitioner Firm that it is manufacturing Aromatic Chemicals and it is a registered dealer on the files of the respondent, under the

provisions of The Tamil Nadu General Sales Tax Act, 1959, and The Central Sales Tax Act, 1956. During the assessment year CST 2004-2005,

the petitioner had reported a total turnover of Rs. 1,00,22,580/-, claiming exemption under The Central Sales Tax Act, 1956. The total turnover

consists of direct export sales turnover of Rs. 91,01,880/- and sales to 100% export oriented unit for Rs. 9,20,700/-.

It is further stated that inspite of the fact that the petitioner Firm had filed all the necessary documents relating to its export sales and for the sales

turnover of Rs. 9,20,700/- relating to supplies made to 100% export oriented units to establish the fact that the sales made to them is entitled for

exemption, the respondent had proceeded to pass the impugned order without giving a proper opportunity to the petitioner.

The respondent has alleged that since the petitioner did not file the Form H and the connected documentary evidence for the above turnover, the

impugned order dated 28.4.2006, had been passed by the respondent, in CST/770096/2004-2005.

The only contention of the petitioner is that the petitioner Firm ought to have been given an opportunity to produce all the necessary records,

including Form H, before the impugned order, dated 28.4.2006, in CST/770096/2004-2005, had been passed.

The learned Additional Government Pleader appearing on behalf of the respondent has submitted that necessary opportunity would be given to

the petitioner, in accordance with law, if directed by this Court to do so.

On such submission being made by the learned Additional Government Pleader, the impugned order, dated 28.4.2006, in CST/770096/2004-

2005, and the consequential Urgent Notice, dated 12.7.2007, issued by the respondent, are quashed directing the petitioner Firm to place all the

necessary documentary and other evidence before the respondent, within a period of 30 days from today. Thereafter, it is open to the respondent

to pass appropriate orders, in accordance with law, after fresh assessment is made thereon, based on Such evidence.

Accordingly, the writ petition is allowed. No costs. Consequentially, M.P.No. 1 of 2007 is closed.