VISHNU CEMENT LTD. Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) Heard the learned counsel for the parties.

(2.) The Assessee, M/s.Vishnu Cement Limited has filed this Revision Petition aggrieved by the order dated 17.12.2014 passed by the learned Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Chennai dismissing Appeal No.33/2004 for the Assessment Year 1993-94, by raising the following substantial questions of law:-

(3.) The learned Tribunal held that since the Rectification under Section 55 of the TNGST Act was allowed as prayed by the Assessee itself, the Appeal of the Assessee against the said order dated 31.7.1995 was infructuous.