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2018 (1) TMI 1196 - HC - VAT and Sales TaxEffect and clarification given by the Advance Ruling Authority - rate of tax - Held that - the effect and clarification given by the Advance Ruling Authority was considered by this Court in assessee's own case M/s. All India Marathon Sports Versus The Assistant Commercial Tax Officer [2017 (8) TMI 625 - MADRAS HIGH COURT], in which, the petitioner challenged the pre-assessment notices for the assessment years 2009-10 and 2010-11 as being barred by limitation as prescribed under the PVAT Act - the only irresistible conclusion to be arrived at is that the order passed by the Appellate Assistant Commissioner in dismissing the petitioner's appeal without considering the matter on merits is incorrect and not legally sustainable. This is sufficient to set aside the impugned order - petition allowed by way of remand.
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