JUDGMENT :

(Prayer: Writ Petition filed under Article 226 of Constitution of India, to issue a Writ of Certiorari, calling for the records of the second respondent pertaining to the order in M.T.S.A.No.23/99 dated 28.04.2000 and quash the same as illegal.)

1. The prayer sought for herein is for a Writ of Certiorarified Mandamus, calling for the records of the second respondent pertaining to the order in M.T.S.A.No.23/99 dated 28.04.2000 and quash the same as illegal.

2. The State is the petitioner herein, who challenges the order passed by the second respondent, ie., the Tamil Nadu Sales Tax Appellate Tribunal, (Additional Bench), Madurai, dated 28.04.2000.

3. The first respondent dealer/assessee, since suffered with order of assessment, seems to have filed an appeal before the Assistant Commissioner (CT), Madurai (South), in CST No.88 of 1997 relating to the assessment order 1995-96 under the Central Sales Tax Act, 1956 [hereinafter referred to as “CST Act” in short]. The Assistant Commissioner in fact deleted the disputed amount from the assessment made on turnover of Rs.22,27,759/- involving a tax effect of Rs.1,78,221/-.

4. The grounds urged on behalf of the petitioner State before