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TMI Blog2015 (7) TMI 1426X X X X Extracts X X X X X X X X Extracts X X X X ..... : Mr.S.Sivakumar For the Respondent : Mr.S.Kanmani Annamalai Additional Govt. Pleader (T) COMMON ORDER These Writ Petitions are directed against the impugned order passed by the Assistant Commissioner (CT), Perundurai. 2. The learned counsel appearing for the petitioner submitted that two of the issues, out of the four issues, were decided by the Assessment Officer. Two issues have already be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng materials, the respondent has not followed the settled law and the interpretation for said goods made by the respondent being totally arbitrary has to be decided by the appellate authority. 3. Heard the learned Additional Government Pleader appearing for the respondent. 4. The respondent having miserably failed to follow the above said two legal positions, had also decided the two other issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Traders ..vs.. Commercial Tax Officer [W.P.No.18036 of 2015, dated 24.06.2015]". But the issue relating to capital goods and other goods - input, packing materials, have to be gone into by the appellate authority. Therefore, this Court is not inclined to entertain these Writ Petitions. 5. Therefore, without going into the merits of the case, the Writ Petitions are dismissed. However, the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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