2017 (11) TMI 524

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....e Petitioner : Mrs. C. Rekha Kumari For the Respondents : Mr. K. Venkatesh ORDER Heard Mrs. C. Rekha Kumari, the learned counsel appearing for the petitioner and Mr. K. Venkatesh, the learned Government Advocate appearing on behalf of the respondents. 2. The petitioner has filed this writ petition challenging the notices issued by the second respondent dated 30.09.2003 and 31.12.2004 b....

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....4.2005. By referring to the said circular, it is submitted that the Government has granted waiver and reduced the rate of tax at 1%. The petitioner also placed reliance on order passed by the Appellate Deputy Commissioner (CT) (FAC), Pollachi in A.No.CST 21/2008 dated 10.10.2008 in respect of another similarly placed dealer Mrs. Rupa & Co. Ltd., in which the appellate authority ,after taking note ....

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....y under Section 9(2) read with Section 12(3)(b) of the TNGST Act is also struck down." 4. The learned counsel for the petitioner would submit that the petitioner may also be granted an identical relief as in the case of Mrs. Rupa & Co. Ltd., cited supra, as the petitioner has approached this Court challenging an order of assessment assessing the petitioner to higher rate of tax, such a course c....