2009 (11) TMI 858

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....RAJA PANDIAN-These writ petitions have been filed challenging the orders passed by the Tamil Nadu Sales Tax Appellate Tribunal, dated November 12, 2001 mad in C.T.A. Nos. 265 and 266 of 2000. As the issue and facts are common in both the writ petitions, the writ petition in W.P. No. 3707 of 2003 is taken up as a typical case for discussion and the material facts, which are required to be stated....

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....he tax levied was set aside and consequently penalty was also set aside. (iv) The correctness of the said order is now canvassed by the Revenue in this writ petition. We have heard the argument of the learned counsel on either side and perused the materials available on record. It is an admitted case that the assessment of the assessee was completed originally by proceedings dated Februar....

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.... extract that portion of the order of the Deputy Commercial Tax Officer, dated March 5, 1999, in respect of assessment year 1993-94, which proceeds as follows: "In support of their claim of exemption under section 6A of the CST Act, 1956, they have produced the despatch details, statement of accounts obtained from the agents, form F declarations copies for verification. The records produced ....