Assistant Commissioner
(CT), Thiruvanmiyur Assessment Circle, Chennai, reported
in 2013 (60)VST 530 (Mad).
2. Indo Germa Products Limited Vs. Assitant Commissioner
(CT), Thiruvottiyur Assesment
Vinayaga Agencies Vs. Assistant
Commissioner (CT) and another [(2013) 60 VST 283] has considered
almost similar facts, concluding that the reversal of ITC in circumstances
case of M/s.Sri
2
Vinayaga Agencies reported in 60 VST 283 and by the Division
Bench of the Madras High Court
State of Tamil Nadu Vs. Hotel
Ashok Bhavan reported in [2013] 60 VST 79 (Mad), support of
the case of the petitioner.
7.Eventhough
decisions of this Court reported in 50 VST 179 and 60 VST 283 and
also in W.P.No.9265 of 2013 dated ... Assistant Commissioner (CT), Vadapalani-I, Assessment Circle,
Chennai and another [2013 60 VST 283 (Mad)] is to the effect that
the provisions of Section
State of Tamil Nadu Vs. Hotel
Ashok Bhavan reported in [2013] 60 VST 79 (Mad), support of
the case of the petitioner.
7.Eventhough
rendered by this Court reported in (2012) 50 VST 179,
(2013) 59 VST 256 and (2013) 60 VST 283.
For Petitioner :Mr.A.Chandrasekaran
VST 179
(Mad)], in the case of Jinsasan Distributors Vs. Commercial Tax
Officer (CT), Chintadripet Assessment Circle, Chennai [(2013) 59
VST ... Assistant Commissioner (CT), Vadapalani-I Assessment Circle,
Chennai and another [(2013) 60 VST 283 (Mad)]. These decisions are
forced into service by Mrs.R.Hemalatha
case of M/s. Sri Vinayaga Agencies reported
in 60 VST 283 and by the Division Bench of the Madras High Court in
the case
reported in
65 VST 1. The learned counsel brought to our
attention the decision in paragraph 60, to explain the
expression "in some other
