GRANDSTONE PRODUCTS v. DEPUTY COMMERCIAL TAX OFFICER, CHENNAI
2011-02-10
M.JAICHANDREN
body2011
DigiLaw.ai
ORDER At this stage of the hearing of the Writ Petition, the learned Additional Government Pleader appearing on behalf of the respondents had submitted that the petitioner has to pay a sum of Rs. 2,93,605/-, as Tamil Nadu General Sales Tax and Central Sales Tax. Even though the petitioner is liable to pay the penal interest, as per Section 24(iii) of the Tamil Nadu General Sales Tax Act, it would be open to the petitioner to raise its objections, if any, if so advised. The learned counsel appearing on behalf of the petitioner had not refuted the submissions made by the learned Additional Government Pleader appearing on behalf of the respondents. In such circumstances, the demand notice issued by the first respondent, dated 16.04.2007, is set aside and the petitioner is directed to pay the sum of Rs. 2,93,605/-, as Tamil Nadu General Sales Tax and Central Sales Tax, to the second respondent, subject to the claims of the respondents, with regard to the payment of penal interest on the said amount, under Section 24(iii) of the Tamil Nadu General Sales Tax Act, within fifteen days from the date of receipt of a copy of this order. This Writ petition is disposed of with the above directions. No costs. Consequently, connected Miscellaneous Petition is closed.