TMI Blog2011 (2) TMI 1370X X X X Extracts X X X X X X X X Extracts X X X X ..... ted - the issue is similar to the case of COMMR. OF ST., CHENNAI Versus GREAT LAKES INSTITUTE OF MANAGEMENT LTD. [2010 (5) TMI 186 - SUPREME COURT] where 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, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Judges 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. In view of the fact that the aforesaid Explanation has been inserted in the Act, this Court set aside the order of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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