9911796707
TMI Blog2008 (8) TMI 870X X X X Extracts X X X X X X X X Extracts X X X X ..... It is stated that the petitioner-firm is a dealer in handwoven woollen druggets which are sold to various dealers in other States. The druggets are of inferior quality and they are used in cold regions like Delhi, Jammu and Kashmir as absorbents of moisture on the floors of the building during the winter season. Inferior quality of raw wool fibre is the basic raw material for the manufacture of dr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ture on floors. Being an exempted item, the respondent did not issue any orders of assessment and it was contemplated that the exemption was allowed, classifying the handwoven druggets, as an exempted commodity as per the Third Schedule to the Tamil Nadu General Sales Tax Act, 1959 (entry 2 of Part B of the Third Schedule). While so, the petitioner-firm had received a pre-assessment notice for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed by the respondent. However, the respondent had issued a notice for the assessment year 1997-98, in CST. No. 365604/97-98, dated March 15, 2000, for which detailed objections were filed by the petitioner, on March 26, 2000, enclosing the order of the Appellate Assistant Commissioner (CT), Vellore. In spite of the same, the respondent had failed to consider the earlier order and had arbitrarily ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inary), Part III, dated July 28, 1970. The learned counsel for the petitioner had further submitted that it would suffice if this court passes a similar order in the present writ petition. The learned counsel appearing on behalf of the respondent has no objection for this court passing such an order. In view of the submissions made by the learned counsels appearing for the petitioner, as wel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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