TVL MHITRAA ENTERPRISES Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THIS Tax case revision is directed against the order of the Sales Tax Appellate Tribunal, Madras Bench made in Appeal No. 518 of 1998 dated 31. 8. 1999.

(2.) THE case of the petitioner that the machinery sold by it represented the machinery falling under Item 35 of Part D of First Schedule of the Tamil Nadu General Sales Tax Act and not under Item 20 of Part E of First Schedule of the said Act was negatived by the authorities as well as the Tribunal. Hence, the petitioner has preferred the present tax case revision.

(3.) ON the similar facts and circumstances, a Division Bench of this Court, by judgment dated 1. 4. 1999 made in T. C. Nos. 37, 38 and 115 of 1998 held as follows: