2019 (2) TMI 1390

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...., 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 substantial questions of law:- "1. Whether on the ....

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....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 issue, which falls for consideration, is whether traction batteries specif....

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....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 animal labour) and parts and accessories of machineries and tools used wi....