1968 (9) TMI 107

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..... 21 of the Mysore Sales Tax Act, he reached the conclusion that the turnover in respect of cotton yarn between the period 1st April, 1958, and 30th Sepetember, 1958, could not be subjected to tax in view of the declaration of the law, by this Court, in Yaddalam Lakshminarasimhiah Setty and Sons v. State of Mysore[1962] 13 S.T.C. 583. , Karnatak Coffee Company v. Commercial Tax Officer, Davanagere[ .....

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..... ication of the order made by the Deputy Commissioner on the ground that in an appeal preferred under section 22 of the Mysore Sales Tax Act the Appellate Tribunal could not allow the petitioner to question the order made by the Deputy Commissioner in the exercise of jurisdiction under section 21 of the Act. This view taken by the Tribunal is clearly mistaken. When the Deputy Commissioner exerc .....

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..... ich he was entitled under the law. He had, therefore, a right to object to that part of the order made by the Deputy Commissioner which did not make available to him the relief to which he was entitled. So from that part of the order to which he could rightly object, he had the right to prefer an appeal to the Sales Tax Appellate Tribunal and when he preferred that appeal the Tribunal could not de .....

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