2019 (2) TMI 1160

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.....Dhanamadhri, Government Advocate (Taxes) ORDER T.S.SIVAGNANAM, J. This tax case revision, filed by the assessee under section 38 of the Tamil Nadu General Sales Tax Act, 1958 (hereinafter referred to as "the TNGST Act"), is directed against the order passed by the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Chennai (for brevity "the Tribunal"), in S.T.A.No.510 of 2006, da....

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....ssential for goods falling under tariff Entry "59.03" of the Central Excise Tariff, 1944? (iv) Whether the Appellate Tribunal failed to consider the classification by the department for the earlier years and subsequent years that goods namely "cotton coated fabrics" sold by the petitioner as falling exempted under Section 8 of the Act read with entry 14/Part B/Third Schedule of the Tamil ....

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.... therefore, held that the assessee is entitled for second sales. 4.1. In respect of cotton coated fabrics, the Assessing Officer noted that the sales are exempted from tax under the provisions of the TNGST Act, as the tax is "Nil". Accordingly, by a speaking order, allowed the claim of exemption on the turnover. However, the Assessing Officer sought to reopen the assessment by issuing notice an....

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....he original assessment order dated 21.03.2002, is valid and proper. The State filed appeal before the Tribunal, which framed three questions for consideration and the first of the three questions being whether the disallowance of claim of exemption was correct or not. 6. We have perused the order passed by the Tribunal and we find that the Tribunal referred to the letterhead of the assessee, wh....