Judgment :- 1. Heard the learned counsel for the petitioner, as well as the learned Government Advocate appearing on behalf of the respondent. 2. The main contention of the learned counsel for the petitioner is that the respondent ought to have passed an order, for the assessment year 2006-07, accepting the returns filed by the petitioner, as per Section 87-A of the Tamil Nadu Value Added Tax Act, 2006, read with Rule 8(8) (a) of the Tamil Nadu Value Added Tax Rules, 2007. Instead, the respondent had passed the impugned order, dated 01.06.2012, making certain observations and by disallowing the second sales exemption claimed by the petitioner and consequently, enhancing the rate of tax payable by the petitioner. 3. The learned counsel 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 view of the above, the impugned assessment order, dated 01.06.2012, passed by the respondent, is set aside. The respondent is directed to accept the returns filed by the petitioner, for the assessment year 2006-07, and pass an appropriate order thereon, under Section 87-A of the Tamil Nadu Value Added Tax Act, 2006, read with Rule 8(8) (a) of the Tamil Nadu Value Added Tax Rules, 2007. 5. The writ petition is ordered accordingly. No costs. Connected miscellaneous petition is closed.