2013 (4) TMI 100

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..... to issue a Writ of Certiorari, calling for the records on the file of the respondent in G.D.No.93/2012-13 dated 18.10.2012 and quash the same. 2. Mr.Aditya Reddy, learned Government Advocate (Tax) takes notice for the respondent. By consent the writ petition is taken up for final disposal. 3. The writ petition has been filed challenging the goods detention notice and the consequent notice demand .....

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..... osition of the offence and Section 46 of the Tamil Nadu General Sales Tax Rules Act is analogous to the present Section 72 of the Tamil Nadu Value Added Tax Act, 2006. The prescribed authority has been defined under Rule 53 of the Tamil Nadu General Sales Tax Rules which is made applicable in terms of section 88(3)(i) of the Tamil Nadu Value Added Tax Act, 2006. Therefore, the notice for compositi .....

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