JUDGEMENT
S.Thangaraj, J. (Chairman) -
(1.) ORIGINAL Petition No. 406 of 2001 is filed by M/s. Automotive Coaches and Components Ltd., Gummidipoondi, Tiruvallur District to set aside the letter issued by the second respondent in Lr. No. 14397/B2/2000 dated November 30, 2000 and pass orders granting exemption to the petitioner as was granted in G.O. Ms. No. 115, Revenue Department, dated January 17, 1972 either under Section 17(1) of the Tamil Nadu General Sales Tax Act, 1959 or in exercise of its executive power under Article 162 of the Constitution of India.
(2.) ORIGINAL Petition No. 407 of 2001 is filed by the same petitioner for remission of taxes and penalties imposed upon the petitioner of Rs. 2,66,03,725 on the sales of bus bodies made to exporters during the period 1988 -89 to 1996 -97 vide proceedings in TNGST/150056/88 -89 to 93 -94 on various dates and TNGST/0860415/96 -97 dated April 2, 1998 passed by the first respondent. Original Petition No. 453 of 2001 is filed by the petitioner - -M/s. Anamallais Engineering, Pollachi to call for the proceedings of the second respondent in letter No. 14397/B2/2000 dated November 30, 2000 and set aside the same and direct the second respondent to pass orders granting exemption to the petitioner, as was granted in G.O. Ms. No. 115, Revenue Department dated January 17, 1972 either under Section 17(1) of the Tamil Nadu General Sales Tax Act, 1959 or in exercise of the executive powers under Article 162 of the Constitution of India.
(3.) ORIGINAL Petition No. 454 of 2001 is filed by the same petitioner to direct the second respondent to remit the taxes imposed upon and payable by the petitioners of Rs. 17,34,820 on the sales of bus bodies made to exporters during the assessment year 1988 -89 vide proceedings in TNGST/243051/88 -89 dated December 30, 1989 of the first respondent.;
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