2023 (1) TMI 1277

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....R. JUSTICE MOHAMMED SHAFFIQ For the Appellant : Mr. R.L. Ramani Senior Counsel for Mr. B. Raveendran For the Respondent : Mr. Prashanth Kiran Government Advocate JUDGMENT The present Appeal has been filed challenging the order of the learned Single Judge in W.P. No. 29162 of 2004 dated 06.10.2017, wherein the learned Single Judge has disposed the Writ Petition on the premise that the Appellant....

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....Appellate Tribunal in the case of M/s. Neeraj Rubber Factory Pvt. Ltd. Vs. State of Tamil Nadu in T.A. No. 431 of 1994, which is stated to have attained finality. However, impugned order of assessment has been passed without even dealing with the above submission/ contention. 4. The learned counsel appearing for the Respondent would submit that the order of the Single Judge does not warrant inter....

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....factors raised by the assessee/appellant. 6. In view of the same, the order of the learned Single Judge dated 06.10.2017 is set aside and the matter is remanded back to the authority concerned. The Assessment Officer shall decide the correctness of the claim of stock transfer under Section 6A of Central Sales Tax afresh. It is open to the Appellant to submit their objections and any documentary e....