2019 (2) TMI 1390

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....ndareswaran JUDGMENT T.S.SIVAGNANAM, J. This tax case revision has been filed under Section 38 of the Tamil Nadu General Sales Tax Act, 1959 [TNGST Act] by the State challenging the order passed by the Tamil Nadu Sales Tax Appellate Tribunal [Main Bench] Chennai, dated 16.08.2011 in Tax Appeal No.67 of 2011. 2. The Tax Case (Revision) was admitted on 26.03.2015 on the following substan....

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.... i.e. Traction batteries sold by the dealer against Form XVII for concessional rate of tax as contemplated under Section 3(5) of the Tamil Nadu General Sales Tax Act, 1959 are used as part of the material handling equipments?". 3. Heard Mr.V.Haribabu, learned Additional Government Pleader (Taxes) for the Petitioner and Mr.V.Sundareswaran, learned counsel for the Respondent. 4. The short issu....

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....ption of goods, which are entitled for concession under Section 3(5) of the TNGST Act. The said entry states machineries of all kinds other than those specifically mentioned in the First Schedule, worked by, Electricity, Nuclear power, Hydrodynamic and steam power, Diesel or petroleum, Furnace oil, Kerosene, Coal including coke and charcoal or any other form or fuel or power (excluding human or....