2017 (11) TMI 527

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....i Additional Government Pleader ORDER Heard Mrs.G.Vardini Karthik, learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader for the respondent. 2. The petitioner is a company engaged in the manufacture of hosiery garments and an assessee on the file of the respondent both under the Central Sales Tax Act, 1956 (CST) and the Tamil Nadu General Sal....

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....er and revised the assessment by exercising powers under Section 55 of the Act. This application has been rejected on the ground that there is no direction in the Government Order to levy tax below 10%. 4. This Court had an occasion to consider the case arising out of an identical circumstances in J.G.Hosiery Private Limited V. Special Commissioner & Commissioner of Commercial Taxes, Chennai an....

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....mitted 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 M/s.Rupa & Co. Ltd., in which the appellate authority, after taking note of the legal position, has held as under: "1....

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....3)(b) of the TNGST Act is also struck down." 5. The learned counsel for the petitioner submitted that the petitioner would be satisfied if the matter is remanded back to the Assessing Officer with similar directions as in the case of J.G.Hosiery Private Limited. 6. Accordingly, the Writ Petition is allowed. The impugned order is set aside and the matter is remanded to the respondent for fres....