IN THE HIGH COURT OF JUDICATURE AT MADRAS DATE: 23.03.2011 CORAM THE HONOURABLE MR.JUSTICE M.JAICHANDREN Writ Petition No.6656 of 2011 Tvl. Madras Pharmaceuticals, Rep. By its Managing Director, A.M.Sulaiman, No.11, Bheemasena Garden St,1 Mylapore, Chennai – 600 004. .. Petitioner. Versus The Assistant Commissioner (CT), Mylapore Assessment Circle, Chennai – 600 004. .. Respondent. Prayer: Petition filed under Article 226 of the Constitution of India seeking for a writ of Certiorari, to call for the impugned proceedings of the respondent passed in TNGST No.0700119/2006-2007, dated 31.01.2011 for the year TNGST/2006-2007 in so far as levying tax on the turnover of Rs.85,15,445/- @ 1% under Section 3(4) of the TNGST Act, 1959 and quash the same. For Petitioner : Mr.N.Murali For Respondent : Mr.R.Mahadevan Additional Government Pleader (T) O R D E R Heard the learned counsel appearing on behalf of the petitioner and the learned counsel appearing on behalf the respondent. 2. At this stage of the hearing of the writ petition, the learned counsel appearing on behalf of the petitioner had submitted that the impugned order of assessment, dated 31.01.2011, passed by the respondent, in so far as it levies sales tax, at the rate of 1%, on the turnover of Rs.85,15,445/-, amounting to Rs.85,155/-, is bad in law, as it is contrary to the decision of a Division Bench of this Court, made in Tube Investments of India Limited (Formerly known as M/s.TI Diamond Chaim Limited), No.234, N.S.C.Bose Road, Chennai - 1 vs. The State of Tamil Nadu, rep. By the Commercial Tax Officer, Back year, Zone-I, Harbour I Assessment Circle, Chennai ( 2010-11 (16) TNCTJ). https://hcservices.ecourts.gov.in/hcservices/ 3. The learned Additional Government Pleader (T) appearing on behalf of the respondent, had not refuted the said submissions made by the learned counsel appearing on behalf of the petitioner. 4. In such circumstances, this Court finds it appropriate to set aside the order of assessment, dated 31.01.2011, passed by the respondent, in so far as it relates to the levying of 1% of sales tax, under Section 3(4) of the Tamil Nadu General Sales Tax Act, 1959, on the turnover of Rs.85,15,445/, amounting to Rs.85.155/-. The writ petition is ordered accordingly. No costs. Sd/ Asst.Registrar /true copy/ Sub Asst.Registrar To The Assistant Commissioner (CT), Mylapore Assessment Circle, Chennai – 600 004. 1 cc To Mr.N.Murali, Advocate, SR.20668 1 cc To The Special Government Pleader, SR.21365 Writ Petition No.6656 of 2011 bky(co) pmk.26.4.2011 https://hcservices.ecourts.gov.in/hcservices/