2016 (10) TMI 76

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....r the provisions of the Indian Companies Act, 1956, and they are registered as a dealer on the file of the respondents under the provisions of the erstwhile Tamil Nadu General Sales Tax Act, 1959 and at present under the provisions of the Tamil Nadu Value Added Tax Act (TNVAT Act), 2006. 3. In all these writ petitions, the petitioner has challenged the proceedings of the first respondent, who is the revisional authority viz., the Deputy Commissioner (CT), Vellore Division, dated 06.07.2004, which was a revision of assessment in exercise of the powers conferred on the first respondent under Section 32 of the TNGST Act, 1959 for the assessment years 1992-93 to 1994-95 and 1996-97. So far as the assessment for the year 1995-96, the Assessin....

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....t Circle, Chennai-6 [W.P.No.36446 of 2005] dated 01.02.2007, wherein an identical issue, that is whether the purchase of empty bottles from unregistered dealers is taxable under Section 7-A of the Tamil Nadu General Sales Tax Act, 1959, with reference to the clarification of the commissioner that such tax not leviable for certain years, was sent back to the assessing officer for re-consideration, in the light of the decision of the Hon'ble Division Bench in the case of Mohan Breweries and Distilleries Limited. 7. The learned counsel appearing for the petitioner would contend that in the instant cases, the issue involved in these writ petitions are also identical to that of the issue, which was the subject matter of consideration by t....

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.... (b) the order has been made the subject of an appeal to the Appellate Assistant Commissioner or the Appellate Deputy Commissioner or the Appellate Tribunal, or of a revision in the Special Tribunal; or (c) more than five years have expired after the passing of the order: Provided that if the order passed or proceeding recorded by the appropriate authority referred to in sub-section (1) involves an issue on which the Special Tribunal has given its decision adverse to the revenue in any other proceedings, and an appeal to the Supreme Court against the order of the Special Tribunal is pending, the period of time between the date of above said order of the Special Tribunal and the date of the order of the Supreme Cour....