TMI Blog2020 (1) TMI 1009X X X X Extracts X X X X X X X X Extracts X X X X ..... llate Tribunal. Thus, both Writ Petitions are allowed and the impugned order for 2012-13 is set aside - The proceedings for assessment for the period 2012-13 as well as the show cause notices for the later two years will be kept in abeyance till disposal of the Revenues' appeal by the Tribunal. Petition closed. - Writ Petition Nos.11529 & 11530 of 2018 And W.M.P. Nos.13474 & 13475 of 2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against the orders of assessments for those two years, appeals were filed by the petitioner before the first Appellate Authority. 4. The petitioners' appeals for both years as aforesaid were allowed in VAT Appeal No.27 of 2018 for 2010-11 by order dated 30.05.2018 and VAT Appeal No.69 of 2018 for 2011-12 by order dated 01.08.2018. 5. The relevant portion, rela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s contract. The process of galvanization invloves coating of zinc on the fabricated materials supplied by the customers where the zinc and other chemicals are transferred in the execution of works contract. But the deemed provision of manufacture provided under Central Excise Tariff Act would not be applicable as rightly stated by the Authorised Representative. Therefore the order of the Assessing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nted out by the Authorised Representative. Therefore the action of the Assessing Authority making higher rate of tax at 12.5% is also liable to set aside.' 6. The Revenue has filed an Appeal against the aforesaid order before the Tamil Nadu Sales Tax Appellate Tribunal. Thus, both Writ Petitions are allowed and the impugned order for 2012-13 is set aside The proceedings for a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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