2007 (6) TMI 500

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....ng, they exercised their option under section 3G of the Tamil Nadu General Sales Tax Act, 1959 for compounded rate of tax at three per cent and submitted a letter to the Assistant Commercial Tax Officer on January 10, 2005. It is the further case of the petitioner that for assessment year 200506, they have submitted monthly returns before the respondent by giving details of turnover, with the payment of sales tax at three per cent compounded for the entire sale value and the same was acknowledged by the respondent. In spite of the option under section 3G of the Tamil Nadu General Sales Tax Act, 1959, on the monthly returns submitted by the assessee, the respondent issued a pre-assessment notice and unilaterally proposed to assess the entire....

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....iness. Learned counsel for the petitioner further submitted that the impugned proceedings of the respondent were passed mechanically without reference to the meaning imparted in section 3G of the TNGST Act. He further submitted that the dealer is engaged only in printing materials and therefore, the respondent is estopped in invoking some other provision to levy higher rate of tax. Mr. R. Mahadevan, learned Additional Government Pleader for the State, was put on notice and heard. He submitted that as against the order of assessment, there is a remedy of filing a statutory appeal to the Appellate Assistant Commissioner, Commercial Taxes III, Chennai 108 and there are no extraordinary circumstances to invoke the jurisdiction of this cou....

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....NGST Act, every dealer who carries on business of printing may at his option, instead of paying tax in accordance with sub-section (2) of section 3 or section 3B, pay tax at the rate of three per cent on the total turnover. It is the case of the petitioner that they get raw materials for printing on "job-work basis" and sell this printed materials both within the State and inter-State. On the basis of available materials, the assessing officer has found that the assessee does not own any printing press for printing the goods which were sold in the year 2005-06, and that they are not engaged in the printing business, but are in the business of only selling printed materials. The assessing officer has also observed that the assessees, who the....