2011 (8) TMI 1035

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....nakar For the Respondents : D. Muruganandam, Additional Government Pleader, ORDER :- VINOD K. SHARMA J.-The petitioner has approached this court with a prayer for issuance of a writ in the nature of certiorari, to quash the order passed by the Special Committee under section 16D of the Tamil Nadu General Sales Tax Act, 1959. The petitioner is a dealer in textile and ready made garments....

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....x Act, 1959, before the Special Committee to challenge the assessment, by contending that order of assessment was against the statutory provisions of law, as the machinery sold by the petitioner was to be treated as textile machinery falling under item 63B of the First Schedule, thus assessable to tax at four per cent. It was the case of the petitioner before the Special Committee, that item of....

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....the petitioner, to challenge the assessment order to be violative of the statutory provisions of the Tamil Nadu General Sales Tax Act, 1959. The law is well-settled, that the quasi-judicial authority is required to pass orders meeting with all the contentions raised, so that, the higher authorities can see the legality of reasons for coming to the conclusion. The order referred to above does....