2008 (8) TMI 870

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....the learned Government Advocate appearing for the respondent. It is stated that the petitioner-firm is a dealer in handwoven woollen druggets which are sold to various dealers in other States. The druggets are of inferior quality and they are used in cold regions like Delhi, Jammu and Kashmir as absorbents of moisture on the floors of the building during the winter season. Inferior quality of raw....

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....sed by poor peasants as mattresses in cold areas to absorb moisture on floors. Being an exempted item, the respondent did not issue any orders of assessment and it was contemplated that the exemption was allowed, classifying the handwoven druggets, as an exempted commodity as per the Third Schedule to the Tamil Nadu General Sales Tax Act, 1959 (entry 2 of Part B of the Third Schedule). While so, ....

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....stries Commission, allowed the appeal by setting aside the order of assessment passed by the respondent. However, the respondent had issued a notice for the assessment year 1997-98, in CST. No. 365604/97-98, dated March 15, 2000, for which detailed objections were filed by the petitioner, on March 26, 2000, enclosing the order of the Appellate Assistant Commissioner (CT), Vellore. In spite of the ....

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...., dated July 27, 1970, published in the Tamil Nadu Government Gazette (Extraordinary), Part III, dated July 28, 1970. The learned counsel for the petitioner had further submitted that it would suffice if this court passes a similar order in the present writ petition. The learned counsel appearing on behalf of the respondent has no objection for this court passing such an order. In view of the su....