TMI Blog2019 (10) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... :- The second respondent is not justified in returning the revision on the reason that it is time barred, especially when this Court has specifically directed the Revisional Authority to consider the contentions raised by the petitioner and pass a speaking order in the revision petition. It is also factually incorrect to say that the above writ petition filed before this Court in M/S. EIS TECHI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... drabaabu For the Petitioner : Mr.C.Bakthasiromoni For the Respondents : Mr.M.Hariharan Additional Government Pleader ORDER Mr.M.Hariharan, learned Additional Government Pleader (Tax) takes notice for the respondents. By consent of the parties, the main writ petition is taken up for final disposal at the admission stage itself. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to raise all the contentions before the Revisional Authority. The petitioner's contention is that, the goods are imported goods, which are sold to the ultimate purchasers, at Chennai, and they are used as 'industrial inputs' for Information Technologies Companies, which are liable to be taxed at 5% under commodity code 2068, included in the first schedule Part B, Serial No.68 of TN 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion dated 29.12.2017, which was received by the second respondent on 19.01.2018. However, the said revision was returned on 11.07.2018 by contending that there is a delay in filing the same and that the writ petition filed by the petitioner in W.P.No.17298 of 2017 is pending before this Court. 5. On perusal of the facts and circumstances of the case and the order pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revision petition with a copy of the order passed by this Court in W.P.No.17298 of 2017 dated 26.07.2017 within a period of two weeks from the date of receipt of a copy of this order. (b) On receipt of such revision, the second respondent shall pass orders on the same on merits and in accordance with law, without reference to the period of limitation, within a period of six weeks t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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