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2016 (4) TMI 723
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....espondent : Mr. S. Kanmani Annamalai, AGP (T) ORDER Order of the Court was made by V. Ramasubramanian,J This tax case revision is filed under Section 38 of the Tamil Nadu General Sales Tax Act, 1959 by the assessee, challenging an order of the Tamil Nadu Sales Tax Appellate Tribunal, Chennai Main Bench. 2. Heard Mr. N. Inbarajan, learned counsel for the petitioner and Mr.S. Kanmani Ann....
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.... First Appellate Authority partly allowed the appeal of the assessee. 5. As against the disallowed portion, the assessee filed a further appeal before the Sales Tax Appellate Tribunal under Section 36 in T.A.No.19/2012. As against that portion of the order of the First Appellate Authority setting aside the estimated sales omission, the Revenue filed an appeal in S.T.A.No. 17/2013 before the ver....
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....ts in rejecting the claim of exemption on the ground of proof of sufferance of tax when that was not the case or basis of the Assessing Authority ? (iii) Whether the Tribunal is justified in disposing the appeal filed by the State without considering and disposing the appeal filed by the petitioner in T.A.No.19/2012 in the interest of justice both to the petitioner and the respondent ? (iv) Whe....
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....ho is the second seller ?" 8. The facts that we have narrated above are not in dispute. It is admitted that the second appeal filed by the assessee before the Tribunal, which was anterior in point of time, is now pending. Therefore, we are of the considered view that the third question of law deserves to be answered in favour of the assessee. 9. Hence, the revision is allowed, the thir....