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Judgment
M. Jaichandren, J.—Mr. R. Mahadevan, learned Additional Government Advocate takes notice for the respondents.
With the consent of the learned Counsels appearing for the parties concerned, 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 of its products to their various branches situated outside the State of Tamil Nadu and avails of an exemption from the payment of
tax on such stock transfer. The petitioner also effects inter state sales of their products to various customers outside the State of Tamil Nadu
against ""C"" Forms and against credit notes.
For the assessment year 1995-96 the petitioner has declared the turnover on stock transfer at Rs. 69,36,08,017/- and the turnover on inter-
state sales at Rs. 9,47,36,584/- and a sum of Rs. 14,73,551/- towards credit notes had been issued to their customers. The petitioner thus valued
its total turnover at Rs. 78,98,17,952/-. The petitioner claimed a total exemption from payment of tax both on the stock transfer of Rs.
69,36,08,017/- and also on the value of sales effected against credit notes, amounting to Rs. 14,73,351/-. As regards the inter state sales, the
petitioner had claimed assessment at the concessional rate of 4%. 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, Triplicane - II Assessment Circle, by her order, dated 8.4.2002, in CST/731-D/1995-96 had rejected the claim
of the petitioner and assessed the petitioner''s total taxable turnover under The Central Sales Tax Act, 1956, for the assessment year 1995-96, as
Rs. 78,86,82,262.00.
Aggrieved by the said order, the petitioner had filed an appeal in A.P. No. CST/39/2002 before the second respondent. The second
respondent by his order, dated 19.7.2002, had set aside the order passed by the Commercial Tax Officer, Triplicane - II Assessment Circle and
remanded the matter for reassessment, after observing that the Commercial Tax Officer, Triplicane - II Assessment Circle, had not provided a real
and fair opportunity to the petitioner to object to the proposed assessment. Accordingly, the Commercial Tax Officer, Triplicane -II Assessment
Circle, had granted a fresh hearing to the petitioner, on 27.7.2004. 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 30.4.2007, had disallowed the petitioner''s claim.
Aggrieved by the said order, the petitioner has filed an appeal in Appeal bearing No. 20/2007, before the second respondent. The petitioner
also filed a petition seeking stay of recovery of the amount said to be due from the petitioner.
The limited prayer in this writ petition is for a direction from this Court to the second respondent to consider and dispose of the appeal in
Appeal bearing No. 20/2007 within a specific time.
The learned Counsel for the respondents has no objection for such an order being passed by this Court.
In such circumstances, without going into the merits of the case, the second respondent is directed to consider and dispose of the appeal filed
by the petitioner in Appeal bearing No. 20 of 2007 on merits and in accordance with law, within a period of two weeks from the date of receipt of
a copy of this order.
With the above direction, this writ petition is disposed of. No costs. Connected MP. No. 1 of 2007 is closed.