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2010 (2) TMI 1083 - HC - VAT and Sales TaxWhether charter parties, voyage charter parties and bare boat charter parties result in transfer of right to use the ships? Whether the charter hire charges realised in the case of time charter parties and freight earnings realised in respect of voyage and bare boat charter parties are taxable under section 3A of the Tamil Nadu General Sales Tax Act, 1959 (for brevity "the Act"), when the charter party agreements provide for inter-State coastal movement or continuous movement outside the country in the course of international trade? Held that:- We do not propose to go into the factual aspect of every case in this batch, suffice to state that the respondent/Department should await the result of the tax case (revisions) pending before this court in respect of the same issue and not to proceed either with the pre-assessment notices or the assessment order. In the result, on the ground of judicial discipline and binding nature of judicial hierarchy, these writ petitions are disposed directing the respondent/Department not to proceed with the impugned assessment order or the pre-assessment notices, as the case may be, till the tax case (revisions) filed by the State against the order of the Tamil Nadu Sales Tax Appellate Tribunal in S.T.A. Nos. 772 to 774 of 2001 are disposed by this court.
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