The Court dismissed a Writ Petition relying on a prior Division Bench order from Tax Revision Case No.8 of 1999 that held a similar issue was not fit for determination, citing Vasantan Foundry.
Tax Revision Case is dismissed; miscellaneous petitions to stand closed; no order as to costs.
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1
THE HON’BLE SRI JUSTICE A.V.SESHA SAI
AND
THE HON’BLE SRI JUSTICE R.RAGHUNANDAN RAO
TAX REVISION CASE No.129 of 2003
ORDER: (per the Hon’ble Sri Justice A.V. Sesha Sai)
It is brought to the notice of this Court by Sri.G.Narendra Chetty, learned counsel for respondent that the issue in the present Writ Petition is squarely covered by the order of a Division Bench of the composite High Court in Tax Revision Case No.8 of 1999, dated 20.09.2012.
“In the light of the ratio flowing from the decision of the Supreme Court in Vasantan Foundry, explaining the distinction from finished product out of rough castings, which was held to be a different commodity while rough castings are the same as “cast iron”, in our considered view no question of law falls for determination in this revision. It further requires to be noticed that no question of law is also framed by the Revenue in this revision.”
F ollowing the principle laid down in the above referred case, this Revision also fails.
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As a sequel, miscellaneous petitions pending, if any in the Tax Revision Case, shall stand closed.
__________________ A.V.SESHA SAI, J
_________________________ R.RAGHUNANDAN RAO, J
06.03.2020
MP
1 issue framed by the court
Whether the present Writ Petition is covered by the ratio of the Division Bench order in Tax Revision Case No.8 of 1999.
Colour shows how this judgement treated each authority
Vasantan FoundryFollowed¶9
A.V. Seshasai
R. Raghunandan Rao
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
