TMI Blog2010 (10) TMI 908X X X X Extracts X X X X X X X X Extracts X X X X ..... s Bench of this Court. While allowing the appeal filed by the Commissioner of Sales Tax, Chennai, the Three Judges referred to the newly inserted Explanation in Section 65(105)(zzc) of Finance Act, 1994 by Finance Act, 2010 which was made effective from 1st of July, 2003? - 6879 OF 2009 - - - Dated:- 25-10-2010 - Dr. Mukundakam Sharma and Mr. Anil R. Dave, JJ. For Appellant - Mr.Vivek ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 65(105)(zzc) of Finance Act, 1994 by Finance Act, 2010 which was made effective from 1st of July, 2003. In view of the fact that the aforesaid Explanation has been inserted in the Act, this Court set aside the order of the Tribunal and remitted the matter back to the Tribunal to consider the case de novo in the light of the Explanation inserted in the Act. Since we are also concerned with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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