2018 (7) TMI 1354

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....etitioner : Mr.K.Krishnan For Respondents : Mr.M.Hariharan, AGP ORDER Heard both. By consent, the writ petition itself is taken up for final disposal. 2. The petitioner challenged a recovery notice issued by the second respondent dated 23.3.2018 directing that the dealer should pay the arrears of tax payable pursuant to the assessment order dated 30.1.1989 passed by the Deputy Commerci....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t and hence, the said writ petition was dismissed for non prosecution. Thus, the grounds raised by the assessee in the said writ petition were never adjudicated. The dealer, in the said writ petition, contended that he did only labour works for building body of lorries and that the same could not be stated to be a manufacturing process nor there was an element of sale involved. Thus, without adjud....