SUNDARARAJ SAW MILLS AND INDUSTRIES Vs. CST

JUDGEMENT

(1.) THIS stay petition is filed for the waiver of pre -deposit of the following amounts:

(2.) HEARD both sides and perused the records. After hearing both sides for some time, since the issue involved being in narrow compass, we decide to dispose the appeal itself at this stage. Hence, we waive the condition of pre -deposit of the amounts involved and take up the appeal for disposal.

(3.) LD . Chartered Accountant appearing on behalf of the appellant submits that they had clearly given the contracts, which indicate C&F and transport contract to the authority and had also submitted the bills as regards the transport charges, but the ld. Commissioner has not considered these evidences.