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2012 DIGILAW 839 (MAD)

SCCI India (P) Ltd. rep. by its Director S. K. Singh v. The Assistant Commissioner (CT)

2012-02-16

M.JAICHANDREN

body2012
Judgment :- 1. Heard the learned counsel for the petitioner and the learned counsel for the respondent. 2. It has been stated that the petitioner is a dealer in Radiator Coolant. The petitioner has been supplying the Radiator Coolant to the Tamil Nadu State Transport Corporations. It has been further stated that, as per the notification issued by the Government, in G.O.Ms.No.91, CT(B-2), dated 16.07.2002, Radiator Coolants are taxed at 4%, under the Tamil Nadu General Sales Tax, 1959. Further, the respondent had issued the impugned order, dated 21.02.2011, levying Sales Tax, at 12.6%, on the ground that the relevant documents had not been filed by the petitioner to show that the Radiator Coolants had been supplied to the Tamil Nadu State Transport Corporations. 3. The learned counsel appearing on behalf of the petitioner had submitted that the relevant documents could not be furnished to the respondents before the impugned order, dated 21.02.2011, had been passed, due to the reason that the father of the accountant of the petitioner had been hospitalized, at the relevant point of time. Therefore, the learned counsel appearing for the petitioner had prayed that this court may be pleased to set aside the impugned order passed by the respondent, on 21.02.2011 and to direct the respondents to pass a fresh order of assessment, after considering the documents to be furnished by the petitioner, to show that the Radiator Coolants supplied by the petitioner, to the Tamil Nadu State Transport Corporations are leviable to Sales Tax only at 4%, under the Tamil Nadu General Sales Tax Act, 1959. 4. The learned counsel appearing on behalf of the respondent has no objection for this Court passing such an order. 5. In view of the above, the impugned order of the respondent, dated 21.02.2011, is set aside. The petitioner is directed to file the relevant documents to show that the Radiator Coolants supplied by the petitioner, to the Tamil Nadu State Transport Corporation, would get the benefit of the notification, in G.O.Ms.No.91, CT(B-2), dated 16.07.2002. On receipt of the relevant documents, the respondents shall consider the same and pass appropriate orders thereon, on merits and in accordance with law, within a period of six weeks thereafter. For the production of the relevant documents, the petitioner is given two weeks time, from the date of receipt of a copy of this order. This writ petition is ordered accordingly. For the production of the relevant documents, the petitioner is given two weeks time, from the date of receipt of a copy of this order. This writ petition is ordered accordingly. No costs. Connected miscellaneous petition is closed.