JUDGMENT

(Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, to call for the records relating to the proceedings of the second respondent in the Letter No.N.a.2421/2019/A6, dated 14.03.2022 and quash the same as arbitrary illegal, incompetent and without jurisdiction and forbear the respondents from levying and collecting VAT from the petitioner and further direct the second respondent to refund the sum of Rs.2,05,000/-, which was wrongfully recovered by the second respondent from the petitioner without any valid reason being given to justify the same.)

1. The petitioner has filed this writ petition to quash the impugned order, dated 14.03.2022.

2. The contention of the petitioner is that the petitioner is in the business of manufacture of tobacco products and the sale of raw chewing tobacco from the year 1945. Chewing tobacco is made from different dried parts of the tobacco plant. The petitioner filed their monthly returns with the second respondent in the year 2008. On 30.09.2009, in its proceedings in R.C. 2116/07, B1, the second respondent wrongly classified chewing tobacco under Entry 69 of p