3.The petitioner, who is a registered dealer on the file of the second respondent under the provisions of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as “the TNGST Act”), is aggrieved by the impugned assessment order dated 31.01.2012 for the assessment year 2005-06. The petitioner had filed the monthly returns in Form A-1 for the year 2005-06 reporting the total and taxable turnover of Rs.34,19,947 / Rs.Nil. The Enforcement Wing Officer inspected the place of business of the petitioner on 17.12.2005 and found certain defects. Based on that, the second respondent issued a show cause notice dated 22.03.2010 proposing to revise the total and taxable turnover. While doing so, the second respondent took note of the current consumption of the petitioner's factory, and calculated the production of Sago and arrived at the total and taxable turnover by adopting the rate of Rs.1,400/- per bag of Sago. Though the petitioner had received the show cause notice dated 22.03.2010, they did not file objections and consequently, the second respondent completed the assessment and passed the impugned order.
