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TMI Blog2019 (2) TMI 1390X X X X Extracts X X X X X X X X Extracts X X X X ..... M, J. This tax case revision has been filed under Section 38 of the Tamil Nadu General Sales Tax Act, 1959 [TNGST Act] by the State challenging the order passed by the Tamil Nadu Sales Tax Appellate Tribunal [Main Bench] Chennai, dated 16.08.2011 in Tax Appeal No.67 of 2011. 2. The Tax Case (Revision) was admitted on 26.03.2015 on the following substantial questions of law:- "1. Whether on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... concessional rate of tax as contemplated under Section 3(5) of the Tamil Nadu General Sales Tax Act, 1959 are used as part of the material handling equipments?". 3. Heard Mr.V.Haribabu, learned Additional Government Pleader (Taxes) for the Petitioner and Mr.V.Sundareswaran, learned counsel for the Respondent. 4. The short issue, which falls for consideration, is whether traction batteries speci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the TNGST Act. The said entry states machineries of all kinds other than those specifically mentioned in the First Schedule, worked by, Electricity, Nuclear power, Hydrodynamic and steam power, Diesel or petroleum, Furnace oil, Kerosene, Coal including coke and charcoal or any other form or fuel or power (excluding human or animal labour) and parts and accessories of machineries and tools used w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 16(2) of the TNGST Act. The Tribunal after taking into consideration that the revision of assessment was made under Section 16 (1) (b) and noting that there was a dispute as to whether the claim of exemption by the respondent dealer was correct or not and what is the correct rate of tax, held that there was no escapement of turnover and therefore, vacated the levy of penalty. 9. We fully agre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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