9911796707
TMI Blog1970 (1) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that as these transactions were in the nature of inter-State sales, he was entitled to the concessional rate of tax; but he would not produce before the assessing officer the necessary 'C' or 'D' forms, as they are popularly characterised. A further opportunity to the dealer, though of course, for a very short time, was not of any avail. Finally, the assessing officer refused to give further time and assessed the turnover in question at the higher rate, ignoring the concessional rate, for the reason that the proper 'C' and 'D' forms for a major portion of the assessable turnover were not produced. On appeal before the Appellate Assistant Commissioner, the assessee gave up his claim for a concessional rate of tax on the disputed turnover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Appellate Assistant Commis- sioner was not assessable at the higher rate and felt that the case ought to be remitted to the revenue for fresh disposal, after giving a reasonable opportunity to the assessee to satisfy the authorities about cause for the non-production in time of 'D' forms in respect of the turnover of Rs. 47,114.67, which was the only quantum of turnover disputed before the appellate authority and was includible in the taxable turnover. They accepted the contention of the learned Advocate for the assessee before them in part that the assessee was entitled as of right, and in the peculiar circumstances of the case, to treat the original order of assessment as illegal, the same having been rendered without an adequate oppor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver for reasons known to him, then he cannot take advantage of the supervening judicial precedents which might favour him and urge that the still higher hierarchy should hear him on the question whether the turnover voluntarily given up by him also can at all, be brought into the net of taxation. One cannot approbate and reprobate is a well- established principle. Here is a case where an assessee was not prompted by any one excepting himself to give up a portion of the disputed turnover before the appellate authority. In those circumstances we are unable to agree with the contention of the learned counsel for the assessee that section 36 of the Madras General Sales Tax Act, 1959, could be of any assistance to him. Section 36 deals with appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der appealed against. The Tribunal felt that in so far as the sum of Rs. 47,114.67, which was the subject-matter of the appeal before the Appellate Assistant Commissioner, was concerned, no adequate opportunity was given to the assessee and it is because of this that they felt that the appeal should be remitted to the lower authority, but the subject-matter was restricted to the sum of Rs. 47,114.67, which was the subject-matter of the appeal before the Appellate Assistant Commissioner. There was no issue, in the second appeal before the Appellate Tribunal, as regards the turnover of Rs. 2,32,456.22, because by then the assessee gave up his rights to agitate about the propriety of the inclusion of such a turnover. He cannot, therefore, comp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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