2007 (9) TMI 561 - HC - VAT and Sales Tax

Summary

Issues:
1. Exemption claim on the turnover of fish knitted fabrics for the assessment year 1994-95.
2. Rejection of exemption claim by the Commercial Tax Officer and subsequent legal proceedings.
3. Rejection of rectification petition by the second respondent due to the absence of an appeal.
4. Challenging the rejection through revisions to different authorities.
5. Seeking quashing of the order and consideration of exemption claim based on relevant legal precedents.
6. Dismissal of the writ petition and related orders.

Analysis:
1. The petitioner claimed exemption on the turnover related to the sale of fish knitted fabrics for the assessment year 1994-95. The Commercial Tax Officer rejected this claim, leading to legal disputes.
2. The Tamil Nadu Taxation Special Tribunal dismissed the petitioner's plea, citing the availability of an appeal remedy before the Appellate Assistant Commissioner. The Tribunal did not extend the time for filing the statutory appeal, causing a delay in seeking redress.
3. The petitioner invoked Section 55 of the Tamil Nadu General Sales Tax Act, 1959, for rectification of the assessment order. However, the second respondent rejected the rectification petition, stating that without filing an appeal, the assessment order could not be reviewed.
4. Despite subsequent revisions to higher authorities, including the Deputy Commissioner and Joint Commissioner of Commercial Tax, the rejection of the rectification petition was upheld, leading to recovery proceedings against the petitioner.
5. The petitioner approached the court to quash the Tribunal's order and direct reconsideration of the exemption claim based on relevant legal decisions. The court, however, found no justification to interfere with the Tribunal's decision, emphasizing the pursuit of alternative remedies by the petitioner.
6. The court dismissed the writ petition and related orders, allowing the revision petition before the Joint Commissioner to proceed, with a stay on recovery proceedings until the revision is disposed of, granting the petitioner the opportunity to seek remedy through the ongoing revision process.