TMI Blog2018 (12) TMI 1571X X X X Extracts X X X X X X X X Extracts X X X X ..... India as they relate to several disputed questions off act which has to be addressed in a proper assessment proceedings and thereafter, before in an appeal before the Appellate authority. In this case, the petitioner has not filed the second appeal before the Appellate authority against the impugned order. At the same time, it would unfair to direct the petitioner to file an appeal. It is noticed that there is no discussion on the basis on which the claim for exemption has been denied to the petitioner - The petitioner has also not clarified as to how the goods in question were assessable to tax under Section 3(5) of the Act. The petitioner has merely claimed concession based on the strength of Form 17 given by the buyer and has stated t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in revised assessment by the second respondent has been confirmed. 3. The order of the second respondent precedes two notice dated03.02.2006 seeking to revise the averment for assessment for the year 2002-2003 to bring the turnover of ₹ 32,71,320/- at 7% (10%-3%). 4. An order dated 30.06.2004 has been passed by the second respondent for the assessment year 2002-2003 and confirmed the proposal as follows: The objections were considered carefully and over ruled for the reasons stated in the notice. The decision of the first appellate authority for the year 2003-2004 does not operate as a for revision of assessment for the year2002-2003 there is no re judicate in tax law. I therefore confirm the proposal as follows: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wed by another decision of this court in the case of M/s.Aditya Envirotech Private Ltd. in W.P.No.26280/2007. 6. As the revised assessment order dated 10.03.2006 does not discusses as to how the proposals contained in notice dated03.02.3006 are sustainable, it is not sustainable. However, in the impugned order, there are some discussion by comparing few paragraphs in the M/s.Aditya Envirotech Private Ltd, that the goods will fall under the eighth schedule of the TNGST Act. 7. I am of the view that, the issue relating to classification of goods cannot be decided on merits under Article 226 of the Constitution of India as they relate to several disputed questions off act which has to be addressed in a proper assessment proceedings and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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