STATE OF TAMIL NADU Vs. TV.MAHALAKSHMI PROCESS

JUDGEMENT

(1.) The Revenue has filed this tax revision before this Court, which was transferred to Special Tribunal under Section 38 of the TNGST Act, 1959 and upon its abolition in the year 2002, has again come back to this Court.

(2.) The present revision is directed against the order of Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Madurai in Madurai Tribunal State Appeal No.623/99 decided on 04.08.2003, whereby, the learned Tribunal merely upheld the order passed by the Appellate Authority viz., the Appellate Assistant Commissioner, by which, the first appellate authority had only remanded the case back to the Assessing Authority making the following observation:

(3.) We heard the learned counsel for the petitioner and the learned Additional Advocate General assisted by the learned Special Government Pleader.