STATE OF TAMIL NADU Vs. ASHOK LEYLAND LIMITED

JUDGEMENT

(1.) This Tax Case (Revision) is filed by the Revenue as against the order of the Tamil Nadu Sales Tax Appellate Tribunal raising the following substantial questions of law:

(2.) The brief facts of the case are as follows:

(3.) Aggrieved by the said demand, the assessee preferred an appeal before the Appellate Assistant Commissioner, who, on facts, verified the assessee's letter dated 08.04.2002, available at page 479 of volume IV of the assessment file and held as follows: