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2008 (9) TMI 891 - MADRAS HIGH COURTWhether in the facts and in the circumstances of the case, the Sales Tax Appellate Tribunal is right in holding that a new commodity has emerged in the replacement of shell by merely tapping and heating? Held that:- The petitioner being a public sector undertaking before filing an appeal against the Commercial Tax Department, we are of the view has to obtain clearance from the Committee of Disputes (CoD). In order to discharge that obligation, when we posed a question to the learned counsel as to whether such a clearance has been obtained from the CoD, he admitted that such a certificate from CoD has not been obtained. Hence, the revision is dismissed as not entertainable in the absence of the clearance, however, by giving liberty to the petitioner to move this court after obtaining clearance from CoD.
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