TMI Blog2015 (7) TMI 1426X X X X Extracts X X X X X X X X Extracts X X X X ..... HELD THAT:- The respondent having miserably failed to follow the above said two legal positions, had also decided the two other issues with regard to issue relating to capital goods and other goods input, packing materials. No doubt, the learned counsel appearing for the petitioner was right is saying that the first two issues relating to the cancellation of the registration certificate with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 21963 to 21965 of 2015 and M.P. Nos. 1, 1 and 1 of 2015 - - - Dated:- 22-7-2015 - THE HONOURABLE MR. JUSTICE T. RAJA For the Petitioner : Mr.S.Sivakumar For the Respondent : Mr.S.Kanmani Annamalai Additional Govt. Pleader (T) COMMON ORDER These Writ Petitions are directed against the impugned order passed by the Assistant Commissioner (CT), Perundurai. 2. The learned c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x Officer [W.P.No.18036 of 2015, dated 24.06.2015] . However, the two other issues viz., the issues relating to the capital goods and other goods input, packing materials, the respondent has not followed the settled law and the interpretation for said goods made by the respondent being totally arbitrary has to be decided by the appellate authority. 3. Heard the learned Additional Government P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng with penalty has to be covered in the decision reported in Sri Vinayaga Agencies ..vs.. The Assistant Commissioner (CT) [2013 (60) VST 283 (Mad.)] and Shanmuga Traders ..vs.. Commercial Tax Officer [W.P.No.18036 of 2015, dated 24.06.2015] . But the issue relating to capital goods and other goods input, packing materials, have to be gone into by the appellate authority. Therefore, this Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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