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2016 (3) TMI 1031 - HC - VAT and Sales TaxAllowability of concessional rate of tax relating to the assessment year 1988-89 - As per Contract appellant engaged in designing, manufacturing, supplying and commissioning and for handing over of eight numbers of Yard Tractors with drive clutch unit and though the vehicle was named as tractor, there was nothing but a cabin built for the driver on the trailer/lorry chassis.- As per G.O.P.No.227, dated 3.3.1984, concessional rate of tax has been provided on the sale of lorry chassis - Held that:- the impugned order passed by the Tamil Nadu Sales Tax Appellate Tribunal (Main Bench), Chennai, is set aside and the matter is remitted back to the Tribunal to decide the matter, afresh, based on the evidence placed before it and to render a finding as to whether the vehicle in question is eligible for the concessional rate of tax, as held in the case of similar vehicles, during the assessment year 1989-90, after giving an opportunity of personal hearing to the assessee and the Department. - Matter remitted back
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