2010 (3) TMI 1048

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.... to quash the order of the first respondent dated March 11, 2010 and to direct the first respondent to rectify the error as per the applications dated March 1, 2010 and March 10, 2010 of the petitioner. The petitioner has come against the assessment order passed by the first respondent in respect of the assessment year 2003-04. The petitioner herein filed their return for the assessment year 2003-04 declaring their liability under section 3H of the Tamil Nadu General Sales Tax Act, 1959. A notice dated January 31, 2008, was served on the petitioner for revision of assessment proposing to levy tax under section 3J of the Act on the turnover of Rs. 16,46,55,487 on the ground that the petitioner was offering trade discounts like Quantity Pu....

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....n the sales to the petitioner as per section 3J of the Act amounting to Rs. l,88,75,256. The petitioner made a representation to the respondent under petition dated March 10, 2010, for rectification of denial of set-off. The petitioner further pointed out that in respect of the undisputed turnover on branded item too, the assessment had been made when the turnover relating to Mr. White alone was in dispute. However, the same was rejected under proceedings dated March 11, 2010. Aggrieved by this, the present writ petition has been filed. The learned senior counsel for the petitioner pointed out that the Assistant Commissioner fell in error in subjecting the entire resale turnover of Rs. 16,46,55,487 under section 3J of the Act without the....