TMI Blog2016 (11) TMI 609X X X X Extracts X X X X X X X X Extracts X X X X ..... preferred Second Revision, under section 55 of the TNGST Act, before the Additional Commissioner of Commercial Taxes (Revision Petition), which was taken on file as R.P.No.J2/138/2015 and an order was passed on 24.06.2016, by which the petitioner's Revision Petition was allowed - Since for the identical transaction, the petitioner having succeeded before the Second Revisional Authority, it goes without saying that such a direction and order would bind the Assessing Officer. However, since the order of the Revisional Authority dated 24.06.2016, was passed subsequent to the impugned orders viz.28.08.2014, this Court is inclined to remit the matter back to the respondent to take note of the order passed by the Revisional Authority and redo the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs, who can issue Form -C and in respect of sales effected to non-dealers, the differential rate in the State of Tamil Nadu, as per the TNVAT Act, will be paid by them. 4. In these Writ Petitions, the petitioner among other grounds, have contended that the impugned orders of the respondent dated 28.07.2014, suffer from an error of law apparent on the face of the records and the respondent failed to advert to the relevant provisions of section 42(3) of the TNVAT Act and section 9(2) of the TNVAT Act read with section 9(2) of the CST ACT and therefore the demand for interest is contrary to those provisions. The petitioner has also contented that the impugned orders suffer from non-application of mind. In support of their contentions, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , after the assessment is over. 6. In the instant case, the petitioner themselves have preferred a Revision Petition before the First Revisional Authority, as against the earlier assessment order passed under section 53 of the TNGST Act, for the assessment year 2005-2006. However, the said Revision Petition was dismissed, confirming the order of the Assessing Authority. As against said order, the petitioner preferred Second Revision, under section 55 of the TNGST Act, before the Additional Commissioner of Commercial Taxes (Revision Petition), which was taken on file as R.P.No.J2/138/2015 and an order was passed on 24.06.2016, by which the petitioner's Revision Petition was allowed. 7. Since for the identical transaction, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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