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TMI Blog2009 (8) TMI 1074X X X X Extracts X X X X X X X X Extracts X X X X ..... egality committed by the Tribunal in analysing the material evidence placed before it by the assessee; may be for the first time; while dealing with the appeal before the Tribunal. We, therefore, do not find any merit in this revision. The tax case revision fails and the same is dismissed. - Tax Case (Revision) No. 2283 of 2008 - - - Dated:- 6-8-2009 - F. M. Ibbrahim Kalifulla And B. Rajendran,JJ. For the Petitioner : Mr. Haja Naziruddin, Spl. G. P. (T) JUDGMENT (Delivered by F. M. Ibrahim Kalifulla, J.) The State has come forward with this revision raising the substantial question of law, viz., whether the Tribunal was justified in holding that the goods moved from other State at the instance of the assessee were earma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... late Tribunal under Section sub-section (3) would become final, however, subject to the power of review under sub-section (6) and a revision by a Special Tribunal as provided under Section 38 of the Act. It will have to be stated that the said Special Tribunal, which was set up by Act 42 of 1992 came to be subsequently abolished by Act No.34 of 2004, which came into force from 13.7.2005. In such circumstances, when the Appellate Tribunal is the final forum of question of fact and law, it will have to be stated that the Tribunal was fully empowered to examine the correctness of the assessment orders made by the original authority, as affirmed by the immediate appellate authority in every respect before rendering its decision under Section 36 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he various goods by the assessee were in respect of work order No.88948, that the movement of goods originated from outside the State of Tamil Nadu were specifically meant for the works done by the assessee for M/s.Madras Refineries Limited at Manali. In paragraph 9 of the Tribunal's order, the Tribunal has made a detailed recording of each one of the annexures and has rendered a specific finding to the above effect. 5. That apart, the Tribunal has also made a specific statement as regards the stand of the assessing authority in the following words in paragraphs 13 and 14:- 13. .. The Assessing Officer has never said that the purchases are local. He has accepted the interstate movement of the goods from other State. Now the learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erified the records, then he must bring specific instances to our notices. ... Thus, we find that the Tribunal has analysed the documents placed before it threadbare before rendering a finding to the effect that the inter-state sale at the instance of the assessee was occasioned specifically to fulfil the works contract entered into with M/s.Madras Refineries Limited and the goods were really supplied in the site of Madras Refineries Limited at Manali and thus, the assessee fulfilled the legal requirements as provided under Section 3-B(2)(a) of the Act. The Tribunal has also made a specific reference to the effect that no specific instance was brought to the notice to the effect that there was any misfeasance by the assessee in the reco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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