SOUTHERN PETROCHEMICALS INDUSTRIES Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) These tax case revisions have been filed by the petitioner (hereinafter referred to as "the assessee") under Sec. 38 of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as "the Act") challenging the common order passed by the Sales Tax Appellate Tribunal (Additional Bench), Chennai, dtd. 15/12/2014.

(2.) T.C.R.No.68 of 2015 has been filed challenging the order passed by the Tribunal in Tribunal Appeal No.698 of 2002 dtd. 15/12/2014, for the assessment year 1996-97. T.C.R.No.69 of 2015 has been filed challenging the order passed by the Tribunal in T.A.No.389 of 2005, dtd. 15/12/2014, for the assessment year 1997-

(3.) The impugned order passed by the Tribunal is a common order for both the assessment years. However, the First Appellate Authority, viz., the Deputy Commissioner (CT) Appeals, Chennai, passed separate orders for both the assessment years and for the assessment year 1996-97, the order in A.P.No.160 of 2001 is dtd. 26/12/2001 and for the assessment year 1997-98, the order in A.P.No.82 of 2001 is dtd. 5/9/2005.