2014 (9) TMI 743

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.... Kanmani Annamalai Addl. Government Pleader (Taxes) ORDER The petitioner has come up with the present Writ Petition seeking to quash the impugned order dated 27.11.2013 passed by the respondent in TIN No.33612182838/2009-10 as the same is contrary to the principle laid down by this Court in the judgment reported in (2013) 60 VST 149 (Mds) (Bharani Readymades Vs. State of Tamil Nadu and anoth....

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.... for filing reply and accordingly, he has filed his reply, but, the same was simply rejected and the impugned order was passed, thereby, confirming the proposal. Challenging the same, the petitioner has filed this Writ Petition. 3. The learned counsel appearing for the petitioner would rely on the decision of this Court reported in (2013) 60 VST 149 (Mds), Bharani Readymades Vs. State of Tamil ....

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.... 6. At this juncture, it is worthwhile to extract the relevant portion of the judgment of this Court reported in (2013) 60 VST 149 (Mds), Bharani Readymades Vs. State of Tamil Nadu and another, wherein, this Court has held in Paragraph Nos. 8 and 9 as under:- " 8. A perusal of the order of the respondent shows that nowhere it is stated therein that the petitioner's turnover during the previ....

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....ving inter-State purchase, per se, would not go against the claim of the petitioner to have the assessment done under Section 3(4) of the Act. 9. The learned counsel for the petitioner pointed out that the taxable turnover in respect of the previous assessment years, viz., 2007-08 and 2008-09, even as per the assessment order dated August 3, 2011 was Rs. 37,32,644 and for 2008-09, is Rs. 44,96,....