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TMI Blog2019 (1) TMI 1557X X X X Extracts X X X X X X X X Extracts X X X X ..... Senniappan For Respondents : Mr.Dhana Mandhuri Government Advocate (T) ORDER The case of the petitioner is as follows:- The petitioner is a registered dealer under the Tamil Nadu General Sales Tax Act, 1959 and assessee on the files of the second respondent herein. The petitioner deals with certified seeds for sowing purpose and holds license for seed processing. During the course of the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o is the assessing authority, issued orders of assessment in TNGST.RC.No.2621192 /2004-05 dated 11.12.2006 assessing the entire turnover of Rs. 5,49,323/- at 4% treating the goods as oil seeds. 3.The petitioner states that incidentally the Tamil Nadu Seed Association had represented to the first respondent to clarify the rate of tax for variety cotton seeds used for seeding purpose. The Associat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent by Lr.No.K.Dis.Acts.Cell.3/47328/2005, dated 26.09.2005. He also submitted that the clarification of the first respondent as well as the orders passed by the second respondent are violative of the principles of natural justice, without jurisdiction and authority of law. It is also his submission that the impugned order based on the said clarification is contrary to the statutory entry 7 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted to the first respondent for passing appropriate orders, independently applying the Schedule to the Tamil Nadu General Sales Tax Act, 1959, after affording due opportunity of hearing to the petitioner. Such an exercise shall be completed within a period of six weeks from the date of receipt of a copy of this order. 9.The writ petition is allowed in the above terms. No costs. Consequently, co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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