Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2009 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (10) TMI 826 - HC - VAT and Sales TaxWhether the impugned order passed by the second respondent is liable to be set aside on the ground that the second respondent has considered the documents which ought not to have been taken into consideration in law or not? Held that:- The second respondent while contesting the correctness or otherwise of the order passed by the Appellate Assistant Commissioner has considered the documents filed by the first respondent and confirmed the order of the first appellate authority. Therefore the second respondent has exercised the power under regulation 12 and passed the order in favour of the second respondent. Hence we are of the considered view that in view of the availability of the power under regulation 12 of the Tamil Nadu Sales Tax Appellate Tribunal Regulations, 1959 the contention of the learned Special Government Pleader is liable to be rejected. The law lay down by the honourable Division Bench in New Ajantha Wines case [1978 (10) TMI 135 - MADRAS HIGH COURT] is applicable to the present case on hand, in which, the second respondent found it proper to consider the evidence produced by the first respondent while coming to the conclusion. Appeal dismissed.
|