2008 (8) TMI 805

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dent/Tamil Nadu Sales Tax Appellate Tribunal (STAT) dated March 26, 2003, the present writ petitions have been filed. By the impugned order, the STAT (Additional Bench), Madurai, in MTSA Nos. 461 of 2002, 462 of 2002, 463 of 2002, 465 of 2002, 467 of 2002 and 478 of 2002 dismissed the appeals filed by the petitioner/State and confirmed the order of the Appellate Assistant Commissioner (CT) in all the six appeals. The appeals filed by the petitioner/State before the STAT relates to two assessees. They are M/s. Velimalai Rubber Company Ltd., Velimalai, who are respondents in MTSA Nos. 461 of 2002 and 467 of 2002 and M/s. Vaikundam Rubber Company Ltd. Alancholai, who are respondents in MTSA Nos. 462 of 2002, 463 of 2002, 465 of 2002 and 478 o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eal against the very same common order in respect of another party unless there is any points of distinction. In this context the learned counsel also placed reliance upon the judgment of the honourable Supreme Court in Commissioner of Central Excise v. Amar Bitumen and Allied Products P. Ltd. reported in [2007] 9 RC 40. He stated that though the said judgment related to Central excise, the principles laid down therein are of general nature. The learned counsel placed reliance upon the following passage found in pages 42 and 43 which is as follows: "Admittedly, no appeal was filed by the Revenue against the earlier decision of the Tribunal in Bitumen Products (India) [1999] 107 ELT 58 (CEGAT), and the same has become final. This court in....