2007 (8) TMI 676

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..... cerned, the writ petition itself is taken up for final disposal. Heard Mr. S. Raghunathan learned counsel appearing for the petitioner as well as Mr. R. Mahadevan, Additional Government Pleader for Tax for the respondents. It is submitted that the petitioner is engaged, inter alia, in the business of manufacture and sale of lubricating oils and greases. The petitioner effects stock transfers .....

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..... edit notes, amounting to Rs. 14,73,351. As regards the inter-State sales, the petitioner had claimed assessment at the concessional rate of four per cent. The Commercial Tax Officer, Triplicane-II Assessment Circle, had issued a pre-assessment notice prior to checking of accounts and other documentary evidences proposing to reject the petitioner's claim. The Commercial Tax Officer, Triplica .....

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..... Officer, Triplicane-II Assessment Circle, had granted a fresh hearing to the petitioner, on July 27, 2004. Inspite of the petitioner producing all the necessary records in respect of his claims, the third respondent by an order in CST/731/D/95-96, dated April 30, 2007, had disallowed the petitioner's claim. Aggrieved by the said order, the petitioner has filed an appeal in Appeal bearing No .....

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