Judgment :- (Tax Case Revision filed against the order made in Ap.No.518/98 dated 31.8.1999 on the file Sales Tax Appellate Tribunal, Madras Bench.) P.D. Dinakaran, J. This Tax case revision is directed against the order of the Sales Tax Appellate Tribunal, Madras Bench made in Appeal No.518 of 1998 dated 31.8.1999. 2. The case of the petitioner that the machinery sold by it represented the machinery falling under Item 35 of Part D of First Schedule of the Tamil Nadu General Sales Tax Act and not under Item 20 of Part E of First Schedule of the said Act was negatived by the authorities as well as the Tribunal. Hence, the petitioner has preferred the present tax case revision. 3. On the similar facts and circumstances, a Division Bench of this Court, by judgment dated 1.4.1999 made in T.C.Nos.37, 38 and 115 of 1998 held as follows: "Revision petitions concerning the assessments made under the Central Sales Tax Act and filed prior to 22.12.1995 were, therefore, not required to be transferred to the Tribunal, and are required to be disposed of by this Court which would continue to have jurisdiction over those matters. 5. However, no revision petition would lie to this Court against the orders passed under the Central Sales Tax Act on and after 22.12.1995 as Section 38 of the Tamil Nadu General Sales Tax Act does not permit any such revision being filed to this Court. By Section 9(2) of the Central Sales Tax Act, the provisions of the State Act inter alia relating to appeals, reviews, revision and reference are made applicable to proceedings under the Central Sales Tax Act as well. Section 38 of the State Act, though it deals with revision, that power of revision is vested in Special Tribunal and not with the High Court. Section 38, therefore, is not a provision which the assessee under the Central Sales Tax Act can invoke for the purpose of invoking the jurisdiction of the High Court. 6. It was submitted by counsel for the assessee that though Section 38 of the Act empowers the Tribunal to exercise revisional powers, those revisional powers cannot be exercised in so far as matters arising under the Central Sales Tax Act are concerned, as the Central Sales Tax Act is not one of the specified Acts under Act 44 of 1992. It was submitted by counsel for the assessee that though Section 38 of the Act empowers the Tribunal to exercise revisional powers, those revisional powers cannot be exercised in so far as matters arising under the Central Sales Tax Act are concerned, as the Central Sales Tax Act is not one of the specified Acts under Act 44 of 1992. The result is that in respect of matters arising under the Central Sales Tax Act, the Special Tribunal has no jurisdiction. That, however, does not result this Court being vested with that jurisdiction, even when the statute in terms does not vest such jurisdiction in this Court. 7. After the amendment by Act 42 of 1992, the Tamil Nadu General Sales Tax Act does not permit the revision of orders passed in relation to the matters arising under the Central Sales Tax Act. The assessee's remedy, therefore, can only be under the provisions of the Constitution to the extent permissible. 8. Petition under section 38of the Tamil Nadu General Sales Tax Act will not lie to this Court on and after 22.12.1995 in relation to matters arising under the Central Sales Tax Act. 9. We must record our displeasure at the manner in which the Registry of this Court has proceeded to register these matters as tax cases, even when section 38 in express terms, does not vest jurisdiction in the High Court to entertain revisions. The doubt, if any, in that matter entertained by the Registry should have been placed before the Court, and these petitions ought not to have been numbered and allowed to be listed for admission, and later for hearing without bringing the provision of section 38 as it now stands to the notice of the Court. The Registry is cautioned to be more vigilant in future." 4. In spite of clear judgment and the displeasure expressed by the Division Bench of this Court, we are surprised to see that the Registry is still numbering the petitions under section 38 of the Tamil Nadu General Sales Tax Act in relation to matters arising under the Central Sales Tax Act as tax cases, which we once again deprecate. 5. In spite of clear judgment and the displeasure expressed by the Division Bench of this Court, we are surprised to see that the Registry is still numbering the petitions under section 38 of the Tamil Nadu General Sales Tax Act in relation to matters arising under the Central Sales Tax Act as tax cases, which we once again deprecate. 5. In view of the judgment of the Division Bench of this Court referred to above, this tax case revision is not maintainable and accordingly, it is dismissed, however, with the liberty to the petitioner to work out its rights under the provisions of the Constitution to the extent permissible. No costs.