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TMI Blog2017 (10) TMI 1169X X X X Extracts X X X X X X X X Extracts X X X X ..... s is distinguishable from that of consumables like fuel or welding electrodes which are exhausted or disappeared after the work executed? - Held that: - These two questions of law were considered by the Hon'ble Division Bench in the case of State of Tamil Nadu V. S.S.M. Processing Mills [2013 (10) TMI 486 - MADRAS HIGH COURT] and the answer to both the questions were against the assessee, holding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ernment Pleader appearing for the respondent. 2. The petitioner has filed these writ petitions challenging the assessment orders dated 27.07.2017 and 11.08.2017 for the assessment years 2002-2003 and 2005-2006. 3. After elaborately hearing the learned counsel for the petitioner and carefully perusing the materials placed on record, it is clear that the present attempt of the petitioner is to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Applying this decision and read in the context of the decision of this Court reported in [2003] 129 STC 167 (Mad) in the case of (Apparels and Handloom Exporters Association V. State of Tamil Nadu), we do not find any justifiable ground to uphold the order of the Sales Tax Appellate Tribunal to hold that the transaction are not liable to tax. The fact that the chemicals used for bleaching ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner to raise other additional queries before the appropriate forum. Though such liberty was granted, the Hon'ble Supreme Court made it clear that they have not expressed any opinion with regard to the contention of the dealer that they wish to raise additional queries before the appropriate forum. 5.The learned counsel for the petitioner would submit that after the withdrawal of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and holds the field. Therefore, the present attempt of the petitioner to argue contrary to the decision is clear attempt to reopen a settled issue in an indirect manner, which cannot be permitted. 6.For the above reasons, these Writ Petitions are dismissed. However, liberty is granted to the petitioner to file appeals against the impugned orders if so advised. In the event of such appeals being ..... X X X X Extracts X X X X X X X X Extracts X X X X
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