P.P.S. Janarthana Raja, J.

The above appeal is filed against the order dated 30.07.2004 made in W.P.No.32 of 2004.

2. The appellant herein had filed the writ petition seeking to quash the proceedings in Pro.TNGST NO.913553/95-96 dated 01.06.2004 relating to the assessment year 1995-96.

3. The facts of the case proceed as follows:

The appellant is a manufacturer and exporter of cotton fabrics at Chatrapatti. The assessment year is 1995-96. The appellant is an assessee on the file of the respondent registered under the provisions of the Tamil Nadu General Sales Tax Act, 1959 and the Central Sales Tax Act, 1956. During the assessment proceedings, the respondent verified the books of accounts on 07.02.1997 and fixed the total and taxable turnover as Rs.19,86,04,287/- and Rs Nil respectively. Since the taxable turnover was nil, no intimation was sent as regards the completion of the original assessment proceedings. Later a pre-revision notice dated 14.04.2004 had been issued on the basis of the information received from the Commercial Tax Officer, Harbour-II, Assessment Circle, Chennai, that the appellant had effected sales of REP licence for Rs.10,46,359/-from 01.04.1995 to