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TMI Blog1973 (9) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... of six revision petitions preferred by an assessee under the Mysore Sales Tax Act, 1957. The particulars of the assessment are as follows: Tax levied on wool purchase Period of Date of assessment assessment Turnover Tax order Rs. Rs. 1-7-61 to 30-6-62 18-3-65 86135.50 861.36 1-7-62 to 30-6-63 27-3-65 76,905.48 1,889.68 1-7-63 to 30-6-64 29-3-65 1,38,610.75 4,158.32 1-7-64 to 30-6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 14th March, 1972, set aside the order dated 13th August, 1969. Against the said order of the Deputy Commissioner, the assessee preferred six appeals before the Sales Tax Appellate Tribunal, Bangalore, in S.T.A. Nos. 286 to 291 of 1972. The order of the Tribunal was delivered by Sri A.K. Channe Gowda, Chairman, who is a judicial Member. In a well considered order, the Tribunal dismisse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee which is a co-operative society and that there was no purchase by the society. The Commercial Tax Officer examined the records and the account books of the assessee and rejected that contention of the assessee. The Commercial Tax Officer held that in the instant case there were purchases of wool by the assessee. The remedy of the assessee, if it was aggrieved by the said orders, was t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , that the Deputy Commissioner of Commercial Taxes is not the authority competent to set aside the order of rectification, but it is the Commissioner. Such a ground does not appear to have been urged before the Tribunal as could be seen on a perusal of the order or the grounds of appeal. The assessee cannot be permitted to raise a ground which was not urged before the Sales Tax Appellate Tribunal. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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