Judgment : Goda Raghuram, J. 1. Heard Sri L. Ravi Chander, learned Senior Counsel representing Sri S.M. Subhan, counsel for the petitioner and the learned Special Government Pleader for Commercial Taxes for the respondents. 2. The final Assessment Order dated 31.03.2012 passed by the second respondent under the Central Sales Tax Act, 1956 (for short ‘the 1956 Act’) for the Assessment Year 2008-09 is assailed in this writ petition on several grounds including that the Assessing Authority has brought to tax export sales, which are outside the purview of the Act in view of the petitioner being an approved unit in the Special Economic Zone. Petitioner contends that the sale or purchase of goods other than newspapers and where the goods are meant to carry out authorised operations of the petitioner, is exempt from liability to tax under the 1956 Act. The petitioner also alleges specifically that no notice was received/served by and on the petitioner, preceding the impugned order of assessment. 3. The learned Special Government Pleader for Commercial Taxes, on instructions, states that since no notice of the proposed assessment was served on the petitioner, the order of assessment cannot be sustained. 4. Recording the submission, the order of assessment dated 31.03.2012 passed by the second respondent under the 1956 Act for the Assessing Year 2008-09 is quashed. If the second respondent however proposes to initiate assessment proceedings afresh, the said authority may do so, in accordance with law. 5. The writ petition is disposed of as above at the stage of admission, after hearing the learned counsel for the petitioner and the learned Special Government Pleader for Commercial Taxes for the respondent. In the circumstances however there shall be no order as to costs.