9911796707
TMI Blog2023 (1) TMI 1277X X X X Extracts X X X X X X X X Extracts X X X X ..... hat Appellant ought to have filed an Appeal before the Appellate authority and liberty was also given to him to file such Appeal before the Appellate authority within a period of thirty days - HELD THAT:- There are merit in the submission of the learned Senior Counsel appearing for the Appellant inasmuch as the impugned order of assessment has been made by the assessing officer without even apply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S. VAIDYANATHAN AND THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ For the Appellant : Mr. R.L. Ramani Senior Counsel for Mr. B. Raveendran For the Respondent : Mr. Prashanth Kiran Government Advocate JUDGMENT The present Appeal has been filed challenging the order of the learned Single Judge in W.P. No. 29162 of 2004 dated 06.10.2017, wherein the learned Single Judge has disposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reliance was placed on the Judgment of the Sales Tax Appellate Tribunal in the case of M/s. Neeraj Rubber Factory Pvt. Ltd. Vs. State of Tamil Nadu in T.A. No. 431 of 1994, which is stated to have attained finality. However, impugned order of assessment has been passed without even dealing with the above submission/ contention. 4. The learned counsel appearing for the Respondent would submit t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... infirmity of non application of mind to relevant aspects/factors raised by the assessee/appellant. 6. In view of the same, the order of the learned Single Judge dated 06.10.2017 is set aside and the matter is remanded back to the authority concerned. The Assessment Officer shall decide the correctness of the claim of stock transfer under Section 6A of Central Sales Tax afresh. It is open to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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