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2021 (12) TMI 476 - MADRAS HIGH COURTScope of 'dealer' as per section 2(15) of the TNVAT Act, 2006 - sale of repossessed vehicle - contractual agreements specifically states the Petitioner/Appellant as not the owner of the Vehicle - Resale of Plant and Machinery, Furniture and Fittings and Fixed Asset by the Petitioner/Appellant - HELD THAT:- The identical questions of law were already decided against the assessee by a Division Bench of this Court, in Tax Case (Revision) Nos.2 to 9 of 2019 on 25.09.2019 in the case of Cholamandalam Investment v. The State of Tamil Nadu [2019 (9) TMI 1597 - MADRAS HIGH COURT] where it was held that Tax case dismissed.
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