2011 (12) TMI 462

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.... For the Respondent : R. Sivaraman, Special Government Pleader (Taxes), ORDER :- The order of the court was made by P. JYOTHIMANI J.-T.C. (Revision) Nos. 1284 of 2006 and 410 of 2011 are filed by the assessee against the order of the Sales Tax Appellate Tribunal (Additional Bench), Chennai dated November 24, 1998 in TMP. No. 1051 of 1995 in T.A. No. 1057 of 1995. T.C. (R) No. 1284 of 2006....

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....ismissed as infructuous. The assessee questions the order of the Tamil Nadu Sales Tax Appellate Tribunal in so far as it relates to the order partly allowing the enhancement petition filed by the Revenue. Heard the learned counsel for the petitioner and the learned Special Government Pleader (Taxes) appearing for the Revenue and perused the materials available on record. The assessment ye....

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....Commissioner over certain non-grant of relief, the assessee filed further appeal before the Sales Tax Appellate Tribunal and the Revenue has filed enhancement petition against the relief granted by the Appellate Assistant Commissioner to the assessee. The Tamil Nadu Sales Tax Appellate Tribunal dealt with both the appeal filed by the assessee and enhancement petition filed by the Revenue. Admit....

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....nt petition is partly allowed." On a perusal of the above portion of the order shows that for allowing the enhancement petition in part, the Tribunal has not assigned any reason. It is not known as to how for the assessment year 1989-90 alone, under similar circumstances, the Tribunal has distinguished and dismissed the enhancement petition. Since the Sales Tax Appellate Tribunal granted rel....