9911796707
TMI Blog1971 (8) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... 3-64 and 1964-65 calling upon the petitioner to answer a charge of escapement of tax. The notices seem to have been issued evidently under section 16 of the Tamil Nadu General Sales Tax Act. I shall quote the relevant portions of one such notice which is enough for the purpose. After stating that the petitioner was assessed to tax for the relevant year in question on a specified taxable turnover, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the year 1963-64 on 14th November, 1964, and for the year 1964-65 on 31st December, 1965. On a perusal of the said orders of assessment which have become final, it is seen that the assessing authority accepted the position that the dealer purchased automobile batteries locally by paying 7 per cent. tax and hence the second sales of such batteries were exempt from the sales tax. This is the com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conceded by the appellate authority that the batteries in question were at all material times goods which were subjected to single point levy at the appropriate stage and therefore exempt from tax when they were resold again after being charged. The respondent has issued the impugned notices and has stated that he has found that the dealers were given exemption wrongly. As on the issue of a rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an action under section 16. In that case I said that "the field for the exercise of such power is wide enough; but it is circumscribed by one important and singular fact, namely, that there should be some reason to reopen. Such reason should not be drawn barely from the subjective satisfaction of the authority concerned but should also satisfy the test of objectivity." As already stated, the rec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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