2016 (9) TMI 463

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.... Mrs. Lakshmi Sriram For the Respondents : Mr. S. Kanmani Annamalai ORDER Heard Mr.Vijay Kumar Punna, learned counsel appearing for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader accepting notice for the respondents and with the consent of the learned counsel appearing on either side, the Writ Petition is taken up for final disposal. 2. The petitioner-Kovilpat....

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....hat there is no error apparent on the face of the order and when there is no error apparent on the face of the order, the Revisional Authority will not exercise its power under section 55 of the act. That apart, the petitioner was before this Court on two earlier occasions, one before the learned Single Judge of this Court and subsequently, before the Hon'ble Division Bench and pursuant to the....

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....005, dated 01.11.2007. The said Writ Petitions viz. W.P.(MD) Nos.6088 and 6089 of 2005, came to be filed by the State, challenging the order passed by the Sales Tax Appellate Tribunal (Additional Bench), Madurai in MTSA Nos.10 & 11 of 2002 dated 11.02.2003. Those Appeals were preferred by the Ramnad District Sarvodaya Sangam, Srivillliputhur, wherein they claim exemption of sale of goods under the....

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....aud Government Sales Tax Act, such institutions are also deemed to be enjoying the same benefit of exemption under the Khadi and Village Industries Commission of Act, 1956, by virtue of Section 8(2-A) of Central Sales Tax Act, 1956. 18.The contention of the writ petitioner that if similar goods are manufactured by institutions other than the certified, then they may not be enjoying the same bene....