KIRLOSKAR BROTHERS LIMITED Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THIS appeal, at the instance of the assessee, is directed against the order of the Joint Commissioner II, Office of the Commissioner of Commercial Taxes, Madras 600 005 made in suo motu revision, in his proceedings Ref. MI/1289/82 dated July 22, 1983 setting aside the order of the Appellate Assistant Commissioner (CT), Kancheepuram in AP. CST. No. 128/81 dated February 5, 1982 and the order of the Commercial Tax Officer, Anna Salai, II Assessment Circle, Madras, in CST No. 8290/75 -76 dated August 27, 1981.

(2.) M /s. Kirloskar Brothers Ltd., having their office at No. 4, Pattulos Road, Madras -600 002 are registered dealers falling within the jurisdiction of the Commercial Tax Officer, Anna Salai, II Assessment Circle, Madras.

(3.) THE Joint Commissioner II, Madras -600 005 set aside the orders of those assessing authorities, viz., the Appellate Assistant Commissioner (CT), Kancheepuram, as well as the assessing officer -Commercial Tax Officer, Anna Salai, II Assessment Circle, Madras - 600 002, giving rise to the present action.