2013 (7) TMI 331

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....B. K. Vasuki,JJ. For the Petitioner : Mr. N. Chandirasekar for Mr. N. Prasad For the Respondent : Mr. V. Haribabu Addl. Govt. Pleader (Tax) ORDER (The Order of the Court was made by Chitra Venkataraman, J.) The assessee is on revision as against the order of the Sales Tax Appellate Tribunal relating to the assessment year 1999-2000 raising the following question of law :- " Wheth....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sequent on the merger scheme approved by the Gujarat High Court on 16.08.2007 in Company Petition No.93 of 2007, the assessee continued business of Indian Petrochemicals Corporation Limited. The assessment for the assessment year 1999-2000 was made on IPCL in respect of the transfer of its products to various commission agents, one of whom happened to be V.D.Swamy and Company Limited, Chennai unde....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Authorities were dismissed. Hence, the present Revision by the assessee. 3. Considering this narrow dispute, this Court directed learned Additional Government Pleader (Taxes) to verify whether the assessment had in fact been made at the hands of the agent by the concerned Assessing Officer on the turnover relating to the principal. 4. Today, learned Additional Government Pleader on verific....