Judgment :- 1. Heard the learned counsel appearing on behalf of the petitioner and the learned counsel appearing on behalf the respondent. 2. At this stage of the hearing of the writ petition, the learned counsel appearing on behalf of the petitioner had submitted that the impugned order of assessment, dated 31.01.2011, passed by the respondent, in so far as it levies sales tax, at the rate of 1%, on the turnover of Rs.85,15,445/-, amounting to Rs.85,155/-, is bad in law, as it is contrary to the decision of a Division Bench of this Court, made in Tube Investments of India Limited (Formerly known as M/s.TI Diamond Chaim Limited), No.234, N.S.C.Bose Road, Chennai - 1 vs. The State of Tamil Nadu, rep. By the Commercial Tax Officer, Back year, Zone-I, Harbour I Assessment Circle, Chennai (2010-11 (16) TNCTJ). 3. The learned Additional Government Pleader (T) appearing on behalf of the respondent, had not refuted the said submissions made by the learned counsel appearing on behalf of the petitioner. 4. In such circumstances, this Court finds it appropriate to set aside the order of assessment, dated 31.01.2011, passed by the respondent, in so far as it relates to levying of 1% of sales tax, under Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959, on the turnover of Rs.85,15,445/, amounting to Rs.85.155/-. The writ petition is ordered accordingly. No costs.