2014 (4) TMI 1043

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....r>CST, VAT & Sales Tax<br>SUBBIAH R. J. R.D. Ganesan for the petitioner. R. Karthikeyan, Additional Government Pleader, for the respondents. ORDER These writ petitions have been filed for the issuance of a 1 writ, of mandamus, directing the second respondent to entertain the appeal on filing against the order of the first respondent in Tin No. 33373940028/ 2006-07 dated November 22, 20....

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....ent years 2006-07, 2008-2009, 2009-10 and 2010-11 under section 22(2) of the Act. Subsequently, the revision of assessment was made redetermining the total and taxable turnover based on the inspection report of the Enforcement Wing Officers, who inspected the business place on August 20, 2010. The first respondent has levied purchase tax on old worn jewels effected from customers and reversed the ....

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....rs by his manager and a staff, he has immediately filed rectification applications against the orders. But the rectification applications were rejected by the first respondent as not maintainable under the provisions of the Act. Hence, the petitioner has come forward with the present writ petitions. 4. Today, when the matter is taken up for hearing, the learned counsel for the petitioner would ....

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....rt has directed the petitioner therein to file appeal against the order of assessment and also directed the appellate authority to entertain the said appeal without rejecting it on the ground of limitation. 5. The learned Additional Government Pleader appearing for the respondents strongly opposed to entertain the prayer of the petitioner on the ground that, as the petitioner has filed rectific....