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2007 (3) TMI 708

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..... TNGST/0181551/ 1996-97, set aside the impugned order dated March 20, 1998 in so far as the levy of additional sales tax on the taxable turnover reported by the petitioner for the period from August 1, 1996 to March 31, 1997 as the same is against the provisions of the Tamil Nadu Additional Sales Tax Act, 1970 and beyond the taxing powers of the respondent and that original petition stands converte .....

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..... further contended that the petitioner once again met the respondent and requested him to revise the assessment and delete the additional sales tax for the aforesaid period. The respondent did not accept the same. The levy of sales tax for the aforesaid period when the petitioner's taxable turnover has not exceeded Rs. 100 crores was beyond the power of the respondent. Hence the impugned order .....

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..... on the petitioner, as seen from the impugned order on April 1, 1998. As per the affidavit filed in support of the original petition, it seems no appeal, whatsoever, has been filed for quite a long number of years and in the year 2004, the assessment order dated March 20, 1998 was challenged as aforesaid. Further, as what is put in issue in this writ petition is only an assessment order, which i .....

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