gold and silver jewellery and the articles made out of it. For the assessment year 1996-97, the assessing officer, after inspection of the petitioner's business premises by the Enforcement Wing Officials and upon scrutiny of records, assessed 1900 grams of gold jewellery to the value of Rs.7,22,000/- and levied purchase tax at 2% under section 7A of the TNGST Act, by order dated 21.11.1997. The said order was challenged before the Appellate Authority, who partly allowed the appeal and remanded the matter to the assessing officer for fresh consideration. Thereafter, the assessing officer passed the reassessment order on 09.08.2000, levying purchase tax at 2% on the value of gold jewellery of Rs.7,22,000/-, besides additional sales tax of Rs.1,722/- for the period from 01.04.1996 to 31.07.1996 and penalty of Rs.5,825/- under section 12(3)(b) of the TNGST Act. The petitioner challenged the said assessment order before the Appellate Authority, who modified the order of the assessing officer by setting aside the levy of purchase tax at 2% on the value of gold jewellery of Rs.7,22,000/- and penalty. Aggrieved over the same, the State carried the matter to the Tribunal by way of appeal. After detailed analysis, the Tribunal allowed the appeal and restored the order of the assessing officer. Therefore, the petitioner is before this court with the present writ petition.
