STATE OF TAMILNADU Vs. TVL NEW ERA ELECTRICALS

JUDGEMENT

(1.) This Tax Case Revision has been filed under Section 38 of the Tamil Nadu General Sales Tax Act, 1955 ('The Act' for brevity), initially before the Tamil Nadu Taxation Special Tribunal at Chennai, which was a Tribunal constituted as a substitute to deal with sales tax matters. Subsequently, the jurisdiction of the the Taxation Special Tribunal was diverted to this Court and the matter is now transferred to this Court to be heard and disposed of as a tax case revision.

(2.) The Department has filed this tax case revision, which was admitted on 17.04.2009 on the following substantial questions of law:

(3.) The substantial questions of law which have been raised for consideration has been answered in Philips India Limited vs The Assistant Commissioner (CT), Fast Tract Assessment Circle II and others , 2004 137 STC 134 (Mad). The operative portion of the judgment reads as follows: