9911796707
TMI Blog2016 (3) TMI 1031X X X X Extracts X X X X X X X X Extracts X X X X ..... side 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 - Tax Case (Revision) No. 93 of 2015 - - - Dated:- 11-1-2016 - M. Jaichandren And S. Vimala, JJ. For the Appellant : Mr. N. Prasad For the Respondent : Mr. S. Kanmani Annamalai JUDGMENT This tax case revision has been filed, under Section 38 of the Tamil Nadu General Sales Tax Act, 1959, challenging the order of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Sales Tax Appellate Tribunal, under Section 36 of the Sales Tax Act. 3. The learned counsel appearing for the petitioner had submitted that the Sales Tax Appellate Tribunal had committed an error in law, in confirming the levy of higher rate of tax on the sale and delivery of the cabin built on trailer chassis. Without the construction of the cabin for the driver, the vehicle could not be used. It was not a fully built motor vehicle, like a bus, which has to be assessed at 15%. It was only a delivery of chassis and therefore, it had to be assessed at 6%. In respect of four chassis which had been delivered, the first appellate authority had decided the issue in question in favour of the petitioner, by an order, dated 29.12.1998, made in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such circumstances, this Court may be pleased to set aside the order passed by the Tribunal, dated 9.5.2014, in T.A.No.70 of 2006, and remit the matter back to the Tribunal for deciding 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 for the similar vehicles, during the assessment year 1989-90, after giving an opportunity of personal hearing to the assessee, as well as to the Department. 6. In such circumstances, without going into the merits of the matter, the impugned order of the Tamil Nadu Sales Tax Appellate Tribunal (Main Bench), Chennai, dated 9.5.2014, is set aside and the matter is remitted back to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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