2016 (3) TMI 1031

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..... MENT This tax case revision has been filed, under Section 38 of the Tamil Nadu General Sales Tax Act, 1959, challenging the order of the Tamil Nadu Sales Tax Appellate Tribunal (Main Bench), Chennai, dated 9.5.2014, made in T.A.No.70 of 2006, relating to the assessment year 1988-89. 2. The brief facts of the case, necessary for the disposal of the appeal, are as follows: 2.1. The petitioner is .....

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..... he said Government Order. The claim made by the petitioner for concessional rate of tax had been disallowed in the assessment, dated 24.6.1998. The petitioner had filed a first appeal before the Joint Commissioner (CT) Appeals, Chennai. However, the demand order made against the petitioner had been confirmed by an order, dated 8.12.2005. Therefore, the petitioner had filed a second appeal challeng .....

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..... ever, the Sales Tax Appellate Tribunal had committed an error in law, in holding that the petitioner was not entitled for the benefit of concessional rate of tax, under G.O.P.No.227, dated 3.3.1984. 4. The learned counsel appearing for the petitioner had further submitted that the Tribunal had committed an error in law, in erroneously coming to the conclusion that the construction of the cabin wa .....

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..... the vehicles in question. The Tribunal had not considered the evidence on record in its proper perspective. The Tribunal had rendered a perverse finding that the vehicle is not eligible for the concessional rate of tax, even though only a cabin is built on the chassis. In such circumstances, this Court may be pleased to set aside the order passed by the Tribunal, dated 9.5.2014, in T.A.No.70 of 20 .....

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..... tax, as held in the case of similar vehicles, during the assessment year 1989-90, after giving an opportunity of personal hearing to the assessee and the Department. The Tribunal shall pass appropriate orders, on merits and in accordance with law, as expeditiously as possible. Accordingly, the Tax Case Revision is disposed of with the above directions.
Case laws, Decisions, Judgements, Order .....

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