STATE OF TAMIL NADU REPRESENTED BY DEPUTY COMMISSIONER (CT), TIRUNELVELI DIVISION Vs. TVL ORIENT PACKAGING INDUSTRIES, SECRETARY, TAMIL NADU SALES TAX APPELLATE TRIBUNAL

JUDGEMENT

(1.) The first respondent, who is an assessee under the Central Sales Tax Act, filed Form-I Returns for the year 1992-1993. When their accounts were called for and checked, the first respondent sought exemption on a particular turnover which related to outright sale of biscuit boxes and labels to a particular customer. The claim for exemption was rejected by an order dated 31.3.1994 passed by the Assessing Officer.

(2.) On appeal, the Appellate Assistant Commissioner found that the transaction was a works contract and hence remitted the matter back to the Assessing Officer, by an order dated 20.1.1998, with a direction to assess the transaction as works contract.

(3.) The State filed a further appeal before the Additional Bench of the Tamil Nadu Sales Tax Appellate Tribunal in MTSA No. 537 of 1999. The Tribunal dismissed the appeal along with three other appeals by a common order dated 30.3.2000. After 4 years of the dismissal of the appeal by the Tribunal, the State filed a writ petition in W.P. No. 3835 of 2004, but the same was also dismissed by the learned Judge, by an order dated 8.6.2007. Aggrieved by the said order, the Revenue is on appeal.