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2016 (11) TMI 609 - HC - VAT and Sales TaxLevy of interest u/s 42(3) of the TNVAT Act, 2006 read with section 9(2-B) of the CST Act, 1956, for the assessment years 2007-08 to 2012-13 - manufacture and sale of Batching Plan, Concrete mixtures, Concrete pump and its spares - inter-state sales - Form -C - Held that: - the petitioner themselves have preferred a Revision Petition before the First Revisional Authority, as against the earlier assessment order passed under section 53 of the TNGST Act, for the assessment year 2005-2006. However, the said Revision Petition was dismissed, confirming the order of the Assessing Authority. As against said order, the petitioner preferred Second Revision, under section 55 of the TNGST Act, before the Additional Commissioner of Commercial Taxes (Revision Petition), which was taken on file as R.P.No.J2/138/2015 and an order was passed on 24.06.2016, by which the petitioner's Revision Petition was allowed - Since for the identical transaction, the petitioner having succeeded before the Second Revisional Authority, it goes without saying that such a direction and order would bind the Assessing Officer. However, since the order of the Revisional Authority dated 24.06.2016, was passed subsequent to the impugned orders viz.28.08.2014, this Court is inclined to remit the matter back to the respondent to take note of the order passed by the Revisional Authority and redo the entire exercise by following the order passed in R.P.No.J2/138/2015 dated 24.06.2016, as it is stated that the transactions are identical - matter remanded - petition disposed off.
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