ARASAN FERTILIZERS (P) LTD. Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) The petitioner has filed the present Writ Petition seeking for issuance of a Writ of Mandamus, directing the respondent to give effect to the Tribunal order in M.T.A. No. 45 of 2010, dated 1-9-2016, [Assessment year 2004-05] by passing revised order and to refund the amount of taxes paid in excess along with interest as contemplated under Sec. 24(4) of the Tamil Nadu General Sales Tax Act.

(2.) Since the Commercial Tax Officer, Ettayapuram, vide order, dated 5-12-2008, has passed a revised order for the assessment year 2004-05 under the Tamil Nadu General Sales Tax Act, determining the total turnover for the assessment year 2004-05 as Rs. 86,49,851.00 and also determining a taxable turnover as Rs. 40,66,046.00, the petitioner filed first appeal before the Deputy Commissioner [CT] [FAC], Tirunelveli, in A.P. No. 16 of 2009, depositing 25% of tax portion of the amount. The said appeal was dismissed. As against that, the petitioner filed second appeal before the Tamil Nadu Sales Tax Appellate Tribunal [Additional Bench], Madurai, in M.T.A. No. 45 of 2010, depositing the entire tax amount.

(3.) After hearing both parties and going through the objections and counter objections raised by them, the Tribunal allowed said appeal on 1-9-2016.