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2013 (7) TMI 631 - HC - VAT and Sales TaxAssessment of turnover of star rated hotel - Tribunal held assessment based on star rating would be applicable from subsequent year - Held that:- first order of the Tribunal rejecting application was passed on 20.5.2002, however, subsequent thereto, the assessee admittedly received orders from the Tourism Department on 13.8.2002 changing the date of classification issued originally in its order dated 29.11.1999. Thus, amended classification granting star status from 13.10.99 for a period of three years came into existence long after the order of the Tribunal; thus this letter cannot be stated as a fact which was there already at the time when the Tribunal passed the order on 20.5.2002, which, the assessee could not place it before the Tribunal for its consideration - Following decisions of STATE OF KERALA AND ANOTHER v. P.K.SYED AKBAR SAHIB [1988 (1) TMI 37 - SUPREME Court], TEXMACO LTD AND ANOTHER v. STATE OF A.P. AND ANOTHER [1998 (8) TMI 528 - SUPREME COURT OF INDIA] and BRITISH PHYSICAL LAB INDIA LTD v. STATE OF KARNATAKA AND ANOTHER [1998 (9) TMI 546 - SUPREME COURT OF INDIA] - Decided in favour of Revenue.
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