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2018 (8) TMI 938 - HC - VAT and Sales TaxPrayer to withdraw petition - transfer of property in goods involved in the execution of works contracts - the processes of dyeing and printing of cloth - Held that:- Apex court in the case of TVL. SSM Processing Mills [2014 (8) TMI 1150 - SUPREME COURT OF INDIA] has permitted the appellant therein to withdraw the SLP and granted permission to raise other additional queries before the appropriate forum - Thus, granting liberty, SLP has been dismissed as withdrawn. On the specific question as to whether it is open to the respondent herein to raise questions of law in the revision petition filed by the State, answer of Mr.K.Venkatasubramaniam, learned counsel for the respondent, was in the negative. However, learned counsel for the respondent submitted that in the absence of any notice issued by the assessing officer, dealer was not in a position to raise the issue before the assessing officer and thus, substantial questions of law now raised, captioned as "counter" requires to be considered by this Court. Tax Case (Revision) is allowed. Substantial questions of law, are answered in favour of the State.
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