JUDGMENT :

(Prayer: Writ petition filed under Article 226 of the Constitution of India, for a Writ of Certiorari, calling for the records relating to the impugned order in TNGST/1501028/2000-01 dated 11.02.2013 passed by the respondent and quash the same as illegal without authority of law and violative of principles of natural justice.)

1. This writ petition is directed against the order in TNGST/1501028/2000-01 dated 11.02.2013 passed by the Assistant Commissioner (CT), Valluvarkottam Assessment Circle, Chennai.

2. The petitioner is a manufacturer of iron and steel products and a registered dealer. The dispute relate to the assessment year TNGST 2000-01. The petitioner reported a total and taxable turnover of Rs.59,49,20,941/- and tax of Rs.15,92,06,913/- the petitioner claimed exemption on the turnover of Rs.42,60,88,808/- representing second sales of iron and steel products. The assessment was accepted on the ground that there is no tax payable. On the basis of search in the premises of the petitioner a pre-revision notice dated 30.09.2002 was sent. On the basis of the notice during the search, it was found that he had effected purchases from the dealers namely, (i) M/s.Aashana En