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TMI Blog2008 (9) TMI 891X X X X Extracts X X X X X X X X Extracts X X X X ..... btained. Hence, the revision is dismissed as not entertainable in the absence of the clearance, however, by giving liberty to the petitioner to move this court after obtaining clearance from CoD. - - - - - Dated:- 17-9-2008 - RAVIRAJA PANDIAN K. AND JANARTHANA RAJA P.P.S. , JJ. The judgment of the court was delivered by K. RAVIRAJA PANDIAN J. This appeal is filed against the order of the Tamil Nadu Taxation Appellate Tribunal (Additional Bench), Chennai dated May 20, 2002 in T.A. No. 688 of 2000. The petitioner-Tamil Nadu Sugar Corporation Ltd. is a public sector undertaking of the Government of Tamil Nadu. They are the registered dealers on the files of the Deputy Commercial Tax Officer, Nandanam Assessment Circle, Chenna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... engal Iron Corporation v. Commercial Tax Officer reported in [1993] 90 STC 47, wherein it is stated that the rough castings are only iron castings without any machining or processing and if any process is made, the originality is lost and the resultant product is a new commodity, confirmed the assessment made by the assessing officer. On further appeal, the Sales Tax Appellate Tribunal confirmed the same. The assessee is before us, on appeal against the said order by formulating the following substantial question of law: Whether in the facts and in the circumstances of the case, the Sales Tax Appellate Tribunal is right in holding that a new commodity has emerged in the replacement of shell by merely tapping and heating? . We heard t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es of the departments concerned of the Union and the States; and 4.. Chief Executive Officers of the undertakings concerned. The Supreme Court in the case of Chief Conservator of Forests, Government of A.P. v. Collector reported in [2003] 3 SCC 472 has held as follows: Disputes between Government Departments cannot be contested in court. States/Union of India must evolve a mechanism for resolving interdepartmental controversies. Constitution of committees suggested which should consist of Chief Secretary, Secretaries of the departments concerned, Secretary of Law and Secretary of Finance (where financial commitments are involved) whose decision should be binding on all departments concerned. The apex court also held that it sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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