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TMI Blog2009 (3) TMI 490X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri T.V. Lakshmanan, for the Appellant. Shri Haja Naziruddin, Special Government Pleader (T), for the Respondent. [Judgment per: D. Murugesan, J.] - The writ appeal raises the following question:- Whether the provisions of the Tamil Nadu General Sales Tax Act, 1959 relating to the appeal arid revision shall apply to an order or rectification made under sub-section (4) of Section 55 of the said Act? 2. The appellant (hereinafter referred to as the Company ) is carrying on the business of supplying, installing, testing and commissioning of diesel generators. Its transactions are exclusively with Government departments and pre dominantly with Bharat Sanchar Nigam Limited. The Company is an assessee under the provisions o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Even a transaction done to the C.P.W.D., a Central Government Department had been subjected to tax at a higher rate of 16% instead of concessional rate of 4%. (d) Further, as per the provisions of the Act only a taxable turnover could be assessed. Since as per the terms of the contract between the awarder and the assessee contemplated consolidated amount including sales tax element as consideration, the entire amount cannot be treated as taxable amount. As per Section 2(r) turnover includes only sales price. Even if the consolidated amount is mentioned in the invoice, the seller and buyer are aware of the break up then the tax element should be deemed to have been included in the price and accordingly the sale price, turnover and taxabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 of the Act relates to the power of the assessing authority, appellate authority and the revisional authority including the appellate Tribunal to rectify error/errors. Such rectification should be made within a period of five years from the date of the assessment order. Before such rectification is made which has the effect of enhancement, assessment or any penalty, the assessee should be given a reasonable opportunity of being heard. Grounds on which rectification can be ordered are provided under Section 55(1) to 55(3-A) of the Act. As against the order of rectification, an appeal would lie in terms of Section 55(4) of the Act. The section reads as under:- Section 55. Power to rectify any error apparent on the face of the record - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessing authority or the appellate authority or the revisional authority (Including the appellate Tribunal) at any time within five years from the date of any order passed by it, rectify any error apparent on the face of the record, thereby meaning that such provision of appeal or revision would be available only in respect of an order rectifying the error and not an order refusing the petition for rectification. They very same words are employed in sub-sections (2), (3) (3-A) of Section 55 as well. The said issue in fact came up for consideration before a Division Bench of this Court in the judgment in The State of Tamil Nadu v. The Crompton Engineering Company (madras) Limited , (1977) 39 STC 260 and the Division Bench has o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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