2008 (9) TMI 891

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....am Assessment Circle, Chennai. For the assessment year 1991-92, the assessee filed appeal against the original assessment order contending that there was no transfer of any new commercial commodity in respect of the jobwork undertaken by them on behalf of various co-operative sugar mills. The Appellate Assistant Commissioner directed the assessing officer to reconsider the issue. The work undertaken by the petitioners are repair work of the machinery parts and accessories thereof relating to various co-operative sugar mills. While carrying out the repairing work, they used to replace the worn out parts with the new parts purchased locally from registered dealers to complete the repairing. On completion of the repairs, the machineri....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and heating?". We heard the arguments of the learned counsel for the petitioner and perused the materials available on record. The petitioner being a public sector undertaking before filing an appeal against the Commercial Tax Department, we are of the view has to obtain clearance from the Committee of Disputes (CoD). The apex court in the case of Oil and Natural Gas Corpn. v. City & Industrial Development Corporation, Maharashtra Ltd. [2007] 7 SCC 39, after referring to the earlier cases in Oil and Natural Gas Commission v. Collector of Central Excise [1992] Supp 2 SCC 432, Oil and Natural Gas Commission v. Collector of Central Excise [1995] Supp 4 SCC 541, Oil & Natural Gas Commission v. Collector of Central Excise [2004] 6 SCC 437,....