2019 (1) TMI 1557

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....AHADEVAN For Petitioner : Mr.R.Senniappan For Respondents : Mr.Dhana Mandhuri Government Advocate (T) ORDER The case of the petitioner is as follows:- The petitioner is a registered dealer under the Tamil Nadu General Sales Tax Act, 1959 and assessee on the files of the second respondent herein. The petitioner deals with certified seeds for sowing purpose and holds license for seed ....

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....006. While so, the second respondent who is the assessing authority, issued orders of assessment in TNGST.RC.No.2621192 /2004-05 dated 11.12.2006 assessing the entire turnover of Rs. 5,49,323/- at 4% treating the goods as oil seeds. 3.The petitioner states that incidentally the Tamil Nadu Seed Association had represented to the first respondent to clarify the rate of tax for variety cotton seed....

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....as been simply refused by the first respondent by Lr.No.K.Dis.Acts.Cell.3/47328/2005, dated 26.09.2005. He also submitted that the clarification of the first respondent as well as the orders passed by the second respondent are violative of the principles of natural justice, without jurisdiction and authority of law. It is also his submission that the impugned order based on the said clarification ....