Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2018 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 262 - HC - VAT and Sales TaxClassification of an item - Bearings - Whether on the facts and in the circumstances of the case the Tribunal is right in law in holding that bearing would fall under item 3 of 8th Schedule to the Tamil Nadu General Sales Tax Act 1959 when there is specific entry under 66 of part C of 1st Schedule to the Tamil Nadu General Sales Tax Act 1959? - concessional rate of tax - Form XVII declarations under section 3(5) of TNGST Act. Held that:- This Court, in an identical matter, in the case of The State of Tamil Nadu vs. Tvl.Phoenix Trading Corporation, [2018 (9) TMI 1115 - MADRAS HIGH COURT] took note of the observations in the order passed by the Appellate Assistant Commissioner and upheld the decision of the Appellate Assistant Commissioner - It was held in the case that The Revenue has not disputed the factual position, which was taken note of by the Appellate Assistant Commissioner (CT), which has not been adequately dealt with in the order passed by the Tribunal. Thus, on facts, the Appellate Assistant Commissioner (CT) was fully justified in allowing the appeal and considering the factual matrix. Following the above case, the substantial questions of law, which have been raised, do not arise for consideration in this Tax Case (Revision) - Tax Case Revision is dismissed
|