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4. Secondly, it is contended that the rate of tax for ink jet cartridges and toner cartridges is covered by the decision of the Hon'ble Division Bench of this Court in the case of M/s.Canon India Private Limited Vs. State of TN & others [W.P.No.4042 of 2008 etc. cases dated 17.7.2013] wherein the rate of tax was held to be 4%. Therefore, it is submitted that the impugned proceedings may be set aside and the matters may be remitted back to the respondent for fresh consideration.

5. The learned Additional Government Pleader appearing for the respondent would submit that so far as the issue relating to ink jet cartridges and toner cartridges is concerned, this Court may dispose it of in the light of the said decision of the Hon'ble Division Bench whereas on the issue of assessment towards multi functional printers/copiers, the petitioner should be directed to pay tax.

6. However, taking note of the fact that the petitioner did not have an opportunity to put forth their case, this Court is of the view that an opportunity should be afforded to the petitioner.

7. Accordingly, the writ petition is partly allowed, the rate of tax fixed at 12.5% for ink jet cartridges and toner cartridges is set aside and the respondent is directed to assess the turnover at 4%. In so far as the rate of tax for multi functional printers/copiers is concerned, the petitioner is directed to treat the impugned assessment orders as show cause notices and submit their objections within a period of two weeks from the date of receipt of a copy of this order. Thereafter, the respondent shall afford an opportunity of personal hearing to the petitioner and redo the assessment under the said head in accordance with law. No costs. Consequently, the above WMPs are closed.