2016 (10) TMI 146

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.... respondents to refund the amount of Rs. 80,68,760/- and Rs. 1,43,92,685/-, being the excess tax paid by the petitioner, in respect of two assessment years 2004-05 and, 2005-06, under the provisions of Tamil Nadu General Sales Tax Act, 1959. 3. On 01.08.2016, when the case came up for admission, the submission made by the learned Additional Government Pleader was that Appeal has been preferred as against the judgment of the Hon'ble Division Bench of this Court, in Tax Case (Revision) Nos.94 to 96 of 2014, dated 10.12.2014. Since he did not have written instructions, the matter was directed to be listed on 08.08.2016. On 08.08.2016, when the case was taken up, the learned Additional Government Pleader submitted that, Special Leave Pet....

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....f the above letter, there is nothing to show that the Appeal has been preferred as against the order passed in the Tax Case Revisions. 5. Facts of the case, which are necessary to be taken note of, are that, the assessment orders were passed by the second respondent, for the relevant years on 30.03.2007 and 22.11.2007, wherein, tax liability of the petitioner was enhanced and penalty was levied. This was challenged by the petitioner before the Appellate Authority, who dismissed the Appeal, by order, dated 12.06.2008. This order was put to challenge by the petitioner before the Tamil Nadu Sales Tax Appellate Tribunal, by way of filing Tax Appeals Nos.165 of 2005, 225, 226, 177 and 178 of 2008, 164 of 2010. The Tribunal, by its common orde....

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....er Entry 18 (i) of Part B of Schedule I of TNGST. 20. For the foregoing reasons, we allow these revisions by answering the core issue formulated for consideration in these Revisions in favour of the assessee and against the Revenue. Consequently, the order of the Tribunal stands set aside. No costs." 6. This order was passed by the Hon'ble Division Bench, on 10.12.2014, and it is more than 1 1/2 years, and it is seen that the certified copy of the order was issued on 02.02.2015. Therefore, in the absence of any record to show that the Appeal has been preferred by the Revenue as against the order passed in Tax Case Revisions, this Court is inclined to accept the submission of the learned counsel for the petitioner that there ....