STATE OF TAMIL NADU Vs. SARAVANA BALAJI STEE

JUDGEMENT

(1.) The Revenue has filed this writ petition aggrieved by the order of the Tamil Nadu Sales Tax Appellate Tribunal dated 6 January 2003, allowing the appeal of the Assessee and holding that the goods transfer in question supported by "F" Form is taxable under the provisions of the Central Sales Tax. The relevant findings of the learned Tamil Nadu Sales Tax Appellate Tribunal, is quoted below for ready reference:-

(2.) The learned counsel for the Respondent Assessee supported the impugned order and submitted that they are findings of facts and does not require any interference by this Court in the present Writ Petition. He also relied upon the recent judgment of this Court in M/s.Advance Paints (P) Ltd. vs. CTO, Chennai, dated 9 December 2019, in which this Court has held as under :-

(3.) In view of the aforesaid, we are satisfied that there is no error in the order of the learned Tribunal and the finding of fact recorded by the learned Tribunal does to require any interference in this writ petition filed by the Revenue. The writ petition is devoid of merits and the same is liable to be dismissed and is accordingly dismissed. no costs.