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3. For the sake of brevity, facts are being taken from W.P.No.25862 of 2013, as common question of law and facts are involved in all these writ petitions.

4. The case of the petitioner in a nut-shell is as follows:-

(a) The petitioner-entity is a trader in electronics and computer / IT goods and procures goods both locally and from abroad on wholesale basis. The petitioner for the purpose of conducting the said business is favoured with an Import-Export Code No.0405010532 issued by the office of the Zonal Joint Director General of Foreign Trade, Chennai and is duly registered with the Commercial Taxes Department of the State Government. The petitioner entity is also assessed to VAT with TIN No.33400582017, that registered with Central Sales Tax in C.S.T.No.789549 / 01.08.2003 and that also assessed to Income Tax with PAN No.AADCS9919C by the said department;