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TMI Blog2019 (2) TMI 1160X X X X Extracts X X X X X X X X Extracts X X X X ..... xemption has been granted in respect of the same type of transaction as is being done by the assessee. Thus, the Tribunal erroneously reversed the order passed by the first appellate authority, dated 08.04.2004. Tax case revision is allowed. - Tax Case (Revision) No.102 of 2015 - - - Dated:- 3-1-2019 - Mr. Justice T.S. Sivagnanam And Mr. Justice N. Sathish Kumar For the Petitioner : Mr.V.Sundareswaran For the Respondent : Mrs.G.Dhanamadhri, Government Advocate (Taxes) ORDER T.S.SIVAGNANAM, J. This tax case revision, filed by the assessee under section 38 of the Tamil Nadu General Sales Tax Act, 1958 (hereinafter referred to as the TNGST Act ), is directed against the order passed by the Tamil Nadu Sales Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t question, which falls for consideration is whether the assessment for the year 2000-01 under the provisions of the TNGST Act, dated 21.03.2002, could have been reopened. While completing the assessment and passing the order dated 21.03.2002, the Assessing Officer verified the claim of exemption made by the assessee towards the second sale of PVC plastic sheets and cotton coated fabrics. The Assessing Officer verified the purchase bills and found that the purchases in respect of sale of PVC plastic sheets were purchased from local dealers and they had suffered tax in the State and therefore, held that the assessee is entitled for second sales. 4.1. In respect of cotton coated fabrics, the Assessing Officer noted that the sales are exemp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hen came to the conclusion that the assessee is not entitled for the claim of exemption. The manner in which the Tribunal has passed the impugned order and reversed the decision of the first appellate authority is wholly erroneous. 7. To be noted that for the earlier assessment years and the subsequent assessment years, viz., 1999-2000, 2001-02 and 2002-03, exemption has been granted in respect of the same type of transaction as is being done by the assessee. Thus, we find that the Tribunal erroneously reversed the order passed by the first appellate authority, dated 08.04.2004. 8. For the above reasons, this tax case revision is allowed, the impugned order passed by the Tribunal is set aside, the order passed by the first appellate a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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