VASIM TANNING COMPANY Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THIS tax case revision is transferred from the Special Tribunal after its abolition as per Section 3 of the Special Tribunal Repealing Act.

(2.) THIS Court, originally directed the Registry to issue notice to the respondent so as to make submission as to the jurisdiction of this Court to try the case. The original order of assessment as well as the appellate order which culminated in the order of the Appellate Tribunal are all within the jurisdiction of the Madurai Bench of Madras High Court. As against the order passed by the Appellate Tribunal, Madurai, the assessee carried the matter by way of revision to the Special Tribunal constituted under Article 323b of the Constitution of India. The revision was filed invoking the power under section 38 of the Tamil Nadu General Sales Tax Act. The Special Tribunal admitted the revision on 18. 11. 2003. As said earlier, on abolition of the Tribunal, the revision was transferred to the Principal Bench of the Madras High Court under section 3 of the Repealing Act.

(3.) THE Supreme Court in Rajasthan High Court Advocates' Association vs. Union of India and Others reported in (2001) 2 Supreme Court Cases 294 in paragraph 15 has held as follows by referring Nasiruddin's case:-