HC directs AO to reconsider issue of availability of concessional rate of tax on basis of ruling of

CST & VAT : Tamil Nadu VAT - Where assessee claimed that air compressors manufactured by it were entitled to concessional rate of tax and Assessing Officer while granting concessional rate of tax denied same in respect of sale effected by assessee through its distributors, matter was remitted for fresh consideration in light of decisions of Advanced Ruling Authority dated 26-4-2014 and 10-7-2014