B. Rajendran, J. - (1.)THE petitioner has come up with the present Writ Petition seeking to quash the impugned order dated 27.11.2013 passed by the respondent in TIN No. 33612182838/2009 -10 as the same is contrary to the principle laid down by this Court in the judgment reported in : (2013) 60 VST 149 (Mds) (Bharani Readymades Vs. State of Tamil Nadu and another).
(2.)ACCORDING to the petitioner, he had availed the benefit of compounding system of assessment in accordance with Section 6 of the Tamil Nadu Value Added Tax Act, 2006 and accordingly, the order of original assessment was completed for the assessment year 2009 -10. While so, the petitioner was issued with a notice for revision of assessment under Section 27 of the Act on 28.10.2013 on the ground that per Section 6 of the Act, the dealer who opted for compounded rates are prohibited for effecting inter -state purchases and the petitioner had since been effected inter -state purchases for the earlier assessment years, viz., 2007 -08 and 2008 -09, the option already availed under Section 6 of the Act is proposed to be revised for the assessment year 2009 -10. The petitioner was granted time for filing reply and accordingly, he has filed his reply, but, the same was simply rejected and the impugned order was passed, thereby, confirming the proposal. Challenging the same, the petitioner has filed this Writ Petition.
The learned counsel appearing for the petitioner would rely on the decision of this Court reported in : (2013) 60 VST 149 (Mds), Bharani Readymades Vs. State of Tamil Nadu and another to substantiate his contention that if a dealer had made inter -state purchases in earlier years, it is not a ground to deny dealer the benefit of paying tax at compounded tax.

(3.)THE learned Additional Government Pleader appearing for the respondent would fairy submit that the decision relied on by the learned counsel for the petitioner will be squarely applicable to the facts of the present case and therefore, the matter may be remitted back to the respondent and the respondent may in turn be directed to apply the provisions contained under Section 3(4) of the Act subject to the petitioner satisfying all the other requirements of the Act.