RAJRAJAN ELECTRICAL EQUIPMENTS Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THIS tax (revision) case, at the instance of the assessee, is directed against the order of the Tamil Nadu Sales Tax appellate Tribunal (Main Bench), Madras-104 (for short "the tribunal") dated March 4, 1985 and made in T. A. No. 592 of 1984 relating to the assessment year 1981-82.

(2.) TVL. Rajrajan Electrical Equipments, having their place of business at No. 162, Linghi Chetti Street, Madras I are dealers in "electrical equipments". They had been granted a "certificate of registration" under the Central Sales Tax Act, 1956 (Act No. 74 of 1956 -for short "the CST Act") for the purchase of "electrical equipments" on the basis of "c" forms for the purpose of resale, pursuant to the application made therefor by them. This aspect of the matter, we are able to trace out from the original certificate of registration produced for our perusal.

(3.) THE aggrieved assessee preferred an appeal in AP. CST. No. 2 of 1984 before the Appellate Assistant Commissioner (CT) I, "kuralagam Annexe", Sixth Floor, Madras-108.