VIJAYALAKSHMI LEATHER Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) The State of Tamil Nadu has filed these writ petitions aggrieved by the order passed by the learned Tamil Nadu Sales Tax Appellate Tribunal on 31 December 1999, by which the learned Appellate Tribunal allowed the appeals filed by the Assessee against the order passed by the Appellate Assistant Commissioner, disallowing the exemption to the Assessee under Section 5(3) of the Central Sales Tax Act, 1956, in respect of purchase of raw hides and skins which were tanned, and upon manufacture of leather garments, such leather garments were exported by the Assessee. The said exemption under Section 5(3) for the penultimate sale purchase of raw hides made in the course of export was denied by the said Assessing Authority on the ground that the goods in question exported viz., leather garments were not the "same goods" as the goods purchased, viz., Raw Hides and Skins and therefore, the Assessee was not entitled to exemption under Section 5(3) of the Act.

(2.) Against the assessment order dated 25 April 1997, the Assessee also filed appeal before the Appellate Assistant Commissioner, who confirmed the said Assessment order vide his order dated 5 August 1998 for the three assessment years in question viz., Assessment Years 1993-94, 1994-95 and 1995- 96. Aggrieved by the same, the Assessee filed second appeal before the Tamil Nadu Sales Tax Appellate Tribunal, (Additional Bench), Madurai, which, however, allowed the appeals of the Assessee with the following observations:- Points (i) and (ii) In all the three appeals, the main reasons stated by the assessing officer are:-

(3.) Raising a preliminary objection against the maintainability of the writ petitions itself, the learned counsel for the Respondent/Assessee, Mr.A.Chandrasekaran submitted that at the point of time when the Tribunal passed the impugned order on 31 December 1999, the State had a remedy by way of filing a Tax Revision Case before the Special Tribunal constituted within the State of Tamil Nadu under Article 323B of the Constitution of India, which Tribunal, of course, now stands abolished and therefore, having not availed that proper remedy at that point of time, the State cannot be permitted later on to assail the said order by way of filing Writ Petition in the year 2003 and therefore, the present Writ Petitions are not maintainable on the ground of delay and latches.