2018 (12) TMI 1571

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....r of Rs. 32,71,320/-covered by form XVII declarations in view of the settled principles of Law as laid down by the First Bench of the Madras High Court in the case of M/s.Sree Murugan Engineering products reported in 148 STC419 and in the case of Maruthi Handling Equipments reported in(2007) 7 VST 261 and also followed in the case of M/s. Aditya Envirotech Private Ltd. in W.P.No.26280/2007. 2. The petitioner has challenged the impugned order passed bythe first appellate authority by order dated 13.02.2008 wherein, the order dated 10.03.2006 made in revised assessment by the second respondent has been confirmed. 3. The order of the second respondent precedes two notice dated03.02.2006 seeking to revise the averment for assessment for t....

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....ivision Bench of this court in the case of M/s.Sree Murugan Engineering products reported in 148 STC 419, the proceedings for revising the assessment cannot be made against the petitioner. The said decision has been followed by another decision of this court in the case of M/s.Aditya Envirotech Private Ltd. in W.P.No.26280/2007. 6. As the revised assessment order dated 10.03.2006 does not discusses as to how the proposals contained in notice dated03.02.3006 are sustainable, it is not sustainable. However, in the impugned order, there are some discussion by comparing few paragraphs in the M/s.Aditya Envirotech Private Ltd, that the goods will fall under the eighth schedule of the TNGST Act. 7. I am of the view that, the issue relating ....