TVL. NATIONAL POWER PRESS Vs. SPECIAL COMMITTEE

JUDGEMENT

(1.) The petitioner a partnership concern was engaged in the printing of bus the tickets for Tamil Nadu State Transport Corporation, Salem. During the assessment year 2000-2001, 2002-03 and 2004-2005, the petitioner supplied printed tickets to the aforesaid Corporation and filed returns which were accepted assessment. For the assessment year 2000-2001, the assessment was completed vide order dated 24.12.2001 which was reopened vide notice dated 24.12.2001.

(2.) By an order dated 21.3.2005 the demand proposed in the revision notice was confirmed stating that the sale of printed materials to the aforesaid Corporation was liable to tax. Against the said order the petitioner preferred an appeal.

(3.) The Appellate Deputy Commissioner set aside the order passed in the revision and remitted the case back to the 2nd respondent for passing a fresh order in the light of the decisions and clarifications of the Department.