STATE OF TAMIL NADU REPRESENTED BY DEPUTY COMMISSIONER (CT), MADURAI DIVISION, MADURAI Vs. TVL RAJASTHAN METALS, 2A,LAKSHMIPURAM I ST STREET, MADURAI

JUDGEMENT

(1.) This Tax Case Revision has been filed by the State challenging the order passed by the Tamil Nadu Sales Tax Appellate Tribunal (AB), Madurai, in M.T.A.No.595 of 2002.

(2.) This Tax Case Revision has been admitted on the following substantial question of law :

(3.) After hearing Mr.R.Karthikeyan, learned Additional Government Pleader, appearing for the petitioner and Mr.Ibrahim Ali, learned counsel appearing for the respondent and perusing the materials placed on record, we find that the Tribunal has rightly followed the decision in the case of Yadav Metal Industries Vs. Commissioner of Sales Tax, M.P., 1980 46 STC 30.