Judgment :- 1. Heard the learned counsels appearing for both sides. 2.The main contention of the learned counsel appearing for the petitioner is that the impugned order passed by the respondent, dated 30.03.2012, is arbitrary and illegal, as it is contrary to Section 87-A of the Tamil Nadu Value Added Tax Act, 2006. Since, the period in question is from 01.04.2006 to 31.12.2006, a self assessment order ought to have been passed by the respondent. Instead, the respondent had made a Best Judgment Assessment, by disallowing the concession and exemption. Therefore, the impugned order of the respondent, dated 30.03.2012, is to be set aside and the matter is to be remitted back to the respondent for being considered, afresh, in accordance with Section 87-A of the Tamil Nadu Value Added Tax Act, 2006, and pass an appropriate order. 3. The learned Government Advocate appearing for the respondent has no objection for this Court passing such an order. 4. In view of the above, the impugned order of the respondent, dated 30.03.2012, is set aside and the matter is remitted back to the respondent for passing a fresh assessment order, in view of Section 87-A of the Tamil Nadu Value Added Tax Act, 2006, within a period of four weeks from the date of receipt of a copy of this order. 5. The writ petition is ordered accordingly. No cost. Connected M.P.No.1 of 2012 is closed.