2011 (4) TMI 1257

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....tioner S. Ramanadhan for the respondent ORDER The Revenue is on appeal as against the common order of the Tamil Nadu Sales Tax Appellate Tribunal (Main Bench), Chennai passed in STA. Nos. 1397 of 2001 and 1563 of 2001 dated March 21, 2002, relating to the assessment years 1987-88 and 1988-99. The assessee is a dealer in photography goods. In respect of the claim of second sales exempti....

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....f sale, the Appellate Assistant Commissioner pointed out that after the 46th Constitution Amendment, the division of works contract under the amended law can be made only if the contract involved a dominant intention to transfer the property in goods. Hence, the Appellate Assistant Commissioner directed the assessing authority to find out the nature of contract and pass fresh orders. The Appellate....

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....r and pass fresh orders after verifying the relevant records. Aggrieved by that, the Revenue went on appeal before the Sales Tax Appellate Tribunal. The Sales Tax Appellate Tribunal rejected the appeal of the Revenue. In considering the contention of the Revenue, the Tribunal pointed out that it was no doubt true that the Appellate Assistant Commissioner directed the assessing officer to pass f....

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....nd verifying all these aspects, the Appellate Assistant Commissioner granted exemption to the assessee on account of tax suffered at the hands of the seller. The Appellate Tribunal further held that when the exemption was granted after verifying all materials available before the Appellate Assistant Commissioner, the question of remanding the matter again before the assessing officer to recheck th....