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R. SURESH KUMAR, C. SARAVANAN
Appellate Assistant Commissioner (CT), Puducherry – Appellant
Versus
Supreme Coaters and Fabricators, Puducherry – Respondent
ORDER :
Prayer in all TC: These petitions have been filed under Section 51(2) of the PVAT Act, 20076 to revise the order of the Value Added Tax Appellate Tribunal, Principal District Judge, Puducherry dated 16.11.2021 passed in T.A. Nos. 2 to 4 of 2016.
1. Heard the learned counsel for the Petitioner-Commercial Tax Department. There is no re-presentation on behalf of Respondent-Assessee despite service of notice.
2. These Tax Cases are directed against the orders dated 02.03.2016 passed by the Puducherry Value Added Tax Appellate Tribunal, Principal District Judge, Puducherry in T.A. Nos. 2 to 4 of 2016 for the Assessment Years 2007-08 to 2009-10 respectively.
3. Operative portion of the impugned order read as under:
Assessment orders issued beyond the three-year limit under Section 24(5) of the PVAT Act, 2007 are invalid; powder coating activities constitute a works contract subject to taxation.
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