TMI Blog2003 (7) TMI 677X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondentssessee is a Government owned company. It is engaged in the business of ship breaking at Bepore in Kerala. The materials gathered from the ship breaking are sold by the assessee, according to them, both by inter-State sales and by stock transfer/consignment sales. There is no dispute with regard to the inter-State transactions claimed by the assessee. The only dispute is with regard to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are sold at Coimbatore and the same was assessed to tax under the Tamil Nadu General Sales Tax Act, 1959 are of no consequence. The first appellate authority has also confirmed the assessment in the appeal filed by the assessee. However, the Tribunal taking note of the fact that the assessee is a Government company, that its case is one of stock transfer/consignment sales, that the goods were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned Government Pleader appearing for the petitioner and Sri. T.V. George, learned counsel appearing for the respondentassessee. On a perusal of the orders of the three authorities we find that the Tribunal has not considered the case of the department projected in the assessment order and the first appellate authority's order and summarized in paragraph 6 of the order of the Tribunal. Acco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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