2007 (9) TMI 551

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....tional Government Pleader takes notice for the respondent. With the consent of the learned counsels appearing on either side, the writ petition is taken up for final disposal. It is submitted that the petitioner is a manufacturer of hosiery garments and is an assessee on the files of the respondent. In respect of the assessment year 2002-03, the order of the assessment was made, on January 1....

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....arments, the respondent has proposed to tax at four per cent on a turnover of Rs. 6,00,000. It is further submitted by the petitioner that in respect of disallowing of the claim of exemption, the respondent has no power to make any order as on July 12, 2007 after the introduction of VAT with effect from January 1, 2007. The State of Tamil Nadu introduced section 12C to the Tamil Nadu General Sa....

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.... valid. Mr. R. Mahadevan, learned Additional Government Pleader appearing on behalf of the respondent has not refuted the contentions raised on behalf of the petitioner. In such circumstances, based on the submissions made by the learned counsels appearing for the parties concerned, the impugned order of the respondent, dated January 12, 2007, made in TNGST No. 2402367/2002-03 is set aside. ....