2020 (12) TMI 314

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....e Mr. Justice P.D. Audikesavalu For the Petitioner : Mr. R.Senniappan (in all W.P.s) For the Respondents : Mr. A.N.R.Jayaprathap, Government Advocate (Taxes) (in all W.P.s) COMMON ORDER Heard Mr. R.Senniappan, Learned Counsel for the Petitioner and Mr. A.N.R.Jayaprathap, Learned Government Advocate (Taxes) for the Respondents and perused the materials placed on record, apart from the p....

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.... 10778 of 2006 challenges the Order in CST No. 3141126/2003-04 dated 28.02.2006 passed by the Second Respondent determining the liability of the Petitioner for the year 2003-2004 and levying penalty under Section 9(2A) of the Central Sales Tax Act, 1956 read with Section 12(3)(b) of the TNGST Act. 5. The grievance sought to be ventilated by the Petitioner in these Writ Petitions is that exempti....

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....efused, and the matter has been remitted for consideration afresh in the light of the principles laid down in that decision. 7. Inasmuch as it is not disputed by the Learned Government Advocate appearing for the Respondents that the Petitioner in these Writ Petitions is similarly placed to the Petitioner in W.P. No. 10768 of 2006, the Petitioner is entitled to the same benefit granted by this C....