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IN THE HIGH COURT OF JUDICATURE AT MADRAS
N. Anand Venkatesh, K.K. Ramakrishnan, JJ
The State of Tamil Nadu, Represented by the Deputy Commissioner (CT), Madurai – Appellant
Versus
Tvl. A.2295, The Madurai Co-op Printing Works Limited – Respondent
| Table of Content |
|---|
| 1. procedural history of assessment and appeals (Para 1 , 3 , 4) |
| 2. hearing and substantial question determination (Para 2 , 5 , 6) |
| 3. inapplicability of 2001 order; supreme court precedent (Para 7) |
This Petition has been filed under Section 38 of the TNGST Act against the order passed by the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Madurai, dated 28.03.2024 in MTSA.No.262 of 2008 which in-turn confirmed the order passed by the Appellate Authority.
2. Heard the learned counsel on either side.
3. The Department assessed the total and taxable turn over during assessment uear 1999-2000 and assessment proceedings dated 02.03.2006 came to be issued. Various findings were rendered and an order was passed by the Assessing Authority on 27.02.2002. It became a subject matter of appeal before the Appellate Authority. The matter was remanded back by the Appellate Authority by an order dated 13.05.2002. Pursuant to the same, the Assessing Authority passed an order dated 02.03.2006, wherein, the Assessing Authority virtually confirmed the earlier proposal and passed the final order.
4. Aggrieved by the order passed by the Assessing Authority, the respondent filed
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