2007 (2) TMI 606

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.... to call for the records of the respondent in TNGST/6230688/2001-2002 dated August 25, 2003 and set aside the same as illegal, arbitrary and violative of the principles of natural justice and violative of the provisions of the Explanation to section 12(3) of the Tamil Nadu General Sales Tax Act, 1959. That original petition is converted to this writ petition on being transferred to the file of thi....

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.... authority the taxing officer regards as taxable and not merely authority to tax only those transactions which are, on a true view of the facts and the law, taxable. The Act provides for a complete machinery to challenge an order of assessment, and the impugned orders of assessment can only be challenged by the mode prescribed by the Act and not by a petition under article 226. The Act provides f....