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North Arcot Printing and Stationery Manufacturers Industrial Co-operative Society Limited Versus The Deputy Commercial Tax Officer

2016 (8) TMI 801 - MADRAS HIGH COURT

Revision of assessment - co-operative society carrying out printing works sale works contract change of opinion Held that: - the decision taken by the Appellate Authority for the earlier assessment years by an order dated 04.05.2001 binds the respondent and therefore, the respondent could not have issued the impugned revision notice. Also, it was held that no sales tax was payable on the supply of printed material which were printed by the dealer on orders received from their customers, .....

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g for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader appearing for the respondent and with the consent of either side, the writ petition itself is taken up for disposal. 2. The petitioner who is a registered dealer under the provisions of the erstwhile Tamil Nadu General Sales Tax Act has filed this writ petition challenging the revision notice dated 31.01.2005 calling upon the petitioner to explain as to why the transaction done by them should not be treated as .....

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llate Assistant Commissioner, Vellore who had allowed the appeal by an order dated 04.05.2001 and accepted the case of the petitioner. So far as the assessment year 1999-2000 [which is subject matter in this writ petition], the assessment was completed and an order was passed on 13.10.2000. After the Appellate Authority passed an order in favour of the petitioner in respect of the earlier years 1997-98 and 1998-99, the Assessing Officer issued the impugned revised proposing to revise the assessm .....

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du v. Premier Litho Works and Another, [2009] 26 VST 205 (Mad), the identical transaction as done by the petitioner was held to be a works contract. 5. The learned Additional Government Pleader appearing for the respondent by referring to the written instructions given by the second respondent submitted that the transaction done by the petitioner is not a works contract and the petitioner cannot take advantage of the fact that for the assessment years 1997-98 and 1998-99, the orders were set asi .....

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etitioner is an untenable finding. The nature of transaction being identical as in the impugned assessment year also and the petitioner having succeeded before the Appellate Authority who had set aside the order passed by the Assessing Officer, the petitioner would be entitled to rely upon the same. In fact in other words, the decision taken by the Appellate Authority for the earlier assessment years by an order dated 04.05.2001 binds the respondent and therefore, the respondent could not have i .....

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ble on the supply of printed material which were printed by the dealer on orders received from their customers, according to their specification using their own paper. Therefore, this is one more reason to allow the writ petition and set aside the impugned notice. 8. The decision referred to by the learned Additional Government Pleader made in the case of State of Tamil Nadu v. Cornwallis Press and Another, [2004] 134 STC 174 would not be applicable to the facts of the instant case. In the said .....

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