SHREE VAISHNODEVI MILLS PVT LTD Vs. COMMERCIAL TAX OFFICER TIRUPPUR

JUDGEMENT

(1.) The writ petitions have been filed by the Petitioner seeking to quash the notice of the Respondent in proceedings Nos. 315516/99-2000 and 315516/98-99 respectively, dated 15.03.2002, in so far as the proposal to impose penalty under Section 10A(i) of the Central Sales Tax Act (in short "the Act").

(2.) The Petitioner herein is a 100% Export Oriented Unit manufacturing and exporting cotton knitted fabrics. By the Certificate of Registration dated 17.08.1993, the class of goods mentioned therein are to be taxable at the specified rates. The particulars of the goods mentioned therein are extracted hereunder:

(3.) The Petitioner has been assessed to Central Sales Tax over the years. The Petitioner has been buying dyes and chemicals for manufacturing and exporting the goods. While so, notices have been issued by the Respondent in proceedings Nos. 315516/99-2000 and 315516/98-99 respectively, dated 15.03.2002 on the ground that the Petitioner has effected interstate purchases against Form "C" and issued Form "C" declarations by purchasing dyes and chemicals, which are not covered under Form "B" # Certificate of Registration, a penalty imposable under Section 10(A)(i) of the Act is warranted. Accordingly, the Petitioner was directed to give its objections to the said proposal in writing. Challenging the same, the present writ petitions have been filed.