RATTAN STEEL WORKS Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) The above Tax Case Revision is filed at the instance of the assessee as against the order of Sales Tax Appellate Tribunal dated 6.5.2002 passed in TA No.233 of 2000 in respect of assessment year 1993-94. The above Tax Case Revision was admitted on the following substantial questions of law:-

(2.) Whether the Appellate Tribunal was justified in ignoring the law that the "point of taxation" relating to "declared goods" falling under Section 14 of the Central Sales Tax Act, 1956 read with Section 4 of the Tamil Nadu General Sales Tax Act, 1959 cannot be shifted from the point of first sale at the hands of the seller to the point of purchase at the hands of the petitioner as per the law laid down by the Apex Court in 114 STC 1?

(3.) Whether the Appellate Tribunal was justified in ignoring the law that the certificate of registration cannot be cancelled with retrospective effect."