JANSONS TEXTILES PROCESSORS Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) These are two revision petitions directed against a common judgment and order passed by the Sales Tax Appellate Tribunal (Additional Bench), Coimbatore (in short, "the Tribunal"), dated May 26, 2014. The petitioner, before us, is the assessee, i.e., M/s. Jansons Textiles Processors (in short, "JTP").

(2.) In order to adjudicate upon the captioned revision petitions, the folio- wing brief facts are required to be noticed :

(3.) The Revenue, being aggrieved, carried the matter in appeal to the Tribunal. The Tribunal after examining the matter at length, came to the conclusion that the concessional rate of tax was available against Form XVII only in respect of those assessees' who manufactured their own goods.