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TMI Blog2022 (10) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant : Mr.N.Subramaniyan For the Respondent : Mr.V.Prashanth Kiran Government Advocate (Tax) JUDGMENT S.VAIDYANATHAN, J. AND C.SARAVANAN, J. This Writ Appeal has been filed against the impugned order dated 23.06.2022 passed by the learned Single Judge in W.P.No.3972 of 2019. 2. By the impugned order dated 23.06.2022, the learned Single Judge has dismissed the Writ Petition filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 05 with demand notices in Form B3 Form- u and Form 54 all of them dated 28.11.2018 all under Assessment No. 2960520/2004-05. 4. The specific case of the appellant appears to be that the issue has been answered in favour of the appellant by the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore by its order dated 27.06.2002 in Coimbatore Tribunal State Appeal Nos.537 & 533 of 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osed by the learned Government Advocate (Tax) stating that the issue is now stands covered against the appellant in terms of the following two decisions of the Division Bench of this Court:- i. The State of Tamil Nadu, rep. by the Deputy Commissioner of Commercial Taxes Vs. Tvl. Geetha Dyeing and others, dated 01.07.20211 in TC(R).Nos.842 of 2006 etc. batch, and ii. State of Tamil Nadu, rep. b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the issue has already been answered in favour of the appellant by the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore vide its order dated 27.06.2002 of in C.T.S.A.Nos.537 & 533 of 2001 confirming the orders of the Appellate Assistant Commissioner (CT), Erode, dated 19.07.2000 in Appeal Nos.334/2000 (94-95) and 335/2000 (95-96). Therefore, we are inclined to dismiss this W ..... X X X X Extracts X X X X X X X X Extracts X X X X
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