TaxTMI 
TaxTMI 
2019 (6) TMI 1131
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....kshmi Sriram For the Respondent : Mrs. Dhanamadhari Government Pleader JUDGMENT T.S.SIVAGNANAM, J. This appeal by the revenue filed under Section 260A of the Income Tax Act 1961, is directed against the order of the Tamil Nadu Sales Tax Appellate Tribunal (Main Bench), Chennai as passed in STA No.305/2002 dated 12.11.2010 for assessment year 1999-2000. 2. The tax case has been admitted vide o....
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....urred by the petitioner's head office at Delhi while transferring material from Delhi to Chennai for execution of works contract has to be included in taxable turnover. The petitioner/dealer's specific case is that the freight charges of Rs. 7,51,762/- has been borne by the head office at Delhi and it is reflected in the books of accounts in the head office at Delhi in the profit and loss ....
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....n such a small issue was totally uncalled for. The brevity is an art of writing judgements and the manner in which the Tribunal has penned its order is in clear violation of the often propounded theory of brevity. All that the tribunal was required to do is to examine the correctness of the decision taken by the First Appellate Authority, while allowing the appeal after verification of documentary....