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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 ..... ysore 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) of section 21 of the Act, the Deputy Commissioner of Commercial Taxes of Belgaum Division I, Dharwar, by a common 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 del ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he turnovers in question were not exigible to tax on the ground that the deliveries of wool were made by the members of 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the powers under rule 38. 4.. Sri B.V. Katageri, the learned counsel for the assessee, raised a fresh ground, namely, 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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