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2019 (1) TMI 1155 - MADRAS HIGH COURTPrinciples of natural justice - levy of tax - second sale exemption - TNGST Act - no proper discussion made on documents submitted - Held that:- There is absolutely no finding as to how the First Appellate Authority was satisfied that the assessees are second persons and that they are not liable to tax under the provisions of the TNGST Act. Though the assessee claims that they have placed documents before the First Appellate Authority, there is no discussion as to the effect of those documents which are in the form of invoices, etc. Furthermore, the revenue has specifically contended before the Tribunal that M/s.Ravishankar Films Private Limited though being the registered dealer have not paid tax to the Department for the hire charges. Thus, there is no error in the order passed by the Tribunal and no specific question of law arise for consideration in these tax case revisions. Tax case revision dismissed.
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