2018 (7) TMI 1354

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..... pondents : Mr.M.Hariharan, AGP ORDER Heard both. By consent, the writ petition itself is taken up for final disposal. 2. The petitioner challenged a recovery notice issued by the second respondent dated 23.3.2018 directing that the dealer should pay the arrears of tax payable pursuant to the assessment order dated 30.1.1989 passed by the Deputy Commercial Tax Officer, Namakkal Town for the year .....

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..... issed for non prosecution. Thus, the grounds raised by the assessee in the said writ petition were never adjudicated. The dealer, in the said writ petition, contended that he did only labour works for building body of lorries and that the same could not be stated to be a manufacturing process nor there was an element of sale involved. Thus, without adjudicating the said issue, the second responden .....

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