1972 (7) TMI 101

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..... in respect of his transactions on the basis of the returns submitted by him. But by mistake, the petitioner did not claim an exemption to which he is entitled to in law, namely, tax on freight charged independently in the invoices, and such levy is exempted expressly by rule 6(c) of the Tamil Nadu General Sales Tax Rules. For the succeeding year also, the assessment was so concluded; but the peti .....

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..... ich constituted evidence on which the assessment order has been passed. He was also of the view that the mistake was not capable of being rectified without further deep investigation. He further refused to entertain the application. It is against this order, the present writ petition has been filed. Even taxing authorities are bound by rules of equity at least in matters of procedure. In a case l .....

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..... titioner, it is certainly a case where the taxing authorities also should equitably view the situation and render justice. That such a turnover is not liable to tax cannot be disputed after the decision of the Supreme Court. If it is established by the petitioner that such a turnover has been included in the original assessment order, then this court would be perpetrating an illegality if the orde .....

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