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TMI Blog1975 (2) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... 27. The said turnover was assessed to tax at 2 per cent under the Central Sales Tax Act. This turnover included sales of paddy in the course of inter-State trade amounting to Rs. 6,08,979.60. Against the said order, the petitioners went up in appeal to the Assistant Commissioner, Commercial Taxes, Anantapur, who, following the judgment of the Supreme Court in State of Mysore v. Yaddalam Lakshminarasimhiah Setty Sons[1965] 16 S.T.C. 231 (S.C.). , set aside the assessment on the inter-State sales of paddy on the ground that paddy not being taxable at any point of sale under the State Act, no tax could be levied under the Central Sales Tax Act by virtue of section 9(3) of the Central Act as it then stood. The excess tax paid was refunded to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other tax revision cases, similar objections were overruled by the Tribunal. In these revision cases, two contentions are urged on behalf of the petitioners. Firstly, that the order of the Deputy Commissioner amounts to reassessment or fresh assessment. This submission is devoid of any force. What the Deputy Commissioner exercised was only a power of revision under section 20(2) of the Act. It cannot be said that the exercise of revisional power would amount to reassessment or a fresh assessment. What the Deputy Commissioner did in exercise of the revisional power was only to set aside the appellate order and restore the original order of assessment made by the Commercial Tax Officer. The assessment was already made by the original aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 8A in the Central Act. The deduction allowed by section 8A is not a new provision which has to be applied in the case of the petitioners for the first time after the amending Act came into force. It is stated by the learned counsel for the department that the petitioners did not claim any deduction permissible under rule 11(2) of the Rules. That is a matter which cannot be gone into in these revision cases. The Tribunal has given a direction to the assessing authority to redetermine the taxable turnover of the appellants allowing the deductions permissible under section 8A of the Central Sales Tax Act. This question whether they are entitled to any deductions under section 8A has to be determined by the assessing authority. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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