9911796707
TMI Blog1988 (5) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... CHANGE OF OPINION — POINT NOT DECIDED BY SUPREME COURT X X X X Extracts X X X X X X X X Extracts X X X X ..... nd. Assessee's appeal was dismissed by the Deputy Commissioner of Commercial Taxes. In further appeal to the Tribunal, the majority view went in favour of the assessee and the additional demand was set aside. The Tribunal came to hold: "When there is an assessment, in our opinion, once under the Act passed according to law, the same stands as long as it is not set aside under the provisions of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in our opinion, having regard to the admitted fact that orders against the three depots assessing them for the same turnover under section 5(3)(a) of the Act were passed, the authorities were wrong in having passed an assessment order under section 12-A of the Act in respect of the same turnover against the appellant." The revision taken by the State to the High Court against the order of the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has fairly conceded that during the year in question the three sale depots had already been registered as dealers and were assessed on the same turnover to tax which has already been collected. It is not disputed that sale of safety matches is liable to first point tax at the prescribed rate. Since one set of tax has already been collected from the depot holders at the point of sale to the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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