STATE OF TAMIL NADU REPRESENTED BY DEPUTY COMMISSIONER (CT), TIRUNELVELI DIVISION, TIRUNELVELI Vs. TVL A S K RAMIAH NADAR FIRM, TUTICORIN

JUDGEMENT

(1.) Heard Mr.R.Karthikeyan, learned Additional Government Pleader appearing for the petitioner.

(2.) This Tax Revision case has been filed by the Revenue challenging the order passed by the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench) Madurai, 18.02.2003 in M.T.R.A.No.29 of 2002.

(3.) The appeal before the Tribunal was filed by the Dealer in M.T.R.A.No.29 of 2002, challenging the order of the Appellate Assistant Commissioner, Tirunelveli, in respect of the assessment made under the provisions of the Tamil Nadu General Sales Tax Act, 1959 (for brevity "TNGST Act") for the year 1985-1986.