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TMI Blog1974 (8) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... T.A. No. 286 of 1970 dated 23rd May, 1972. The Commercial Tax Officer sought to rectify the original assessment that had been made for the year 1964-65 (5th November, 1964, to 24th October, 1965) consequent upon the retrospective amendment of the Central Sales Tax Act and introduction of section 6(1A). The assessee would be exempt in respect of inter-State sales of cotton if he was able to show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1969, the Commercial Tax Officer could rectify the mistake if it was an apparent one and that it was not open to him to rectify it by making a fresh enquiry or bringing on record fresh material. It also observed that because the bills did not specify any Central sales tax but only specified the price as inclusive of sales tax, it cannot be inferred that the assessee had collected the tax. Accordin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [1965] 16 S.T.C. 231 (S.C.)., would be competent to issue to those assessees notices under rule 38 of the Mysore Sales Tax Rules, 1957, proposing to rectify their assessments on the ground that the earlier assessments suffered from mistakes apparent on the record, and that before reassessing the assessees, the officers should afford a reasonable opportunity to the assessees to satisfy them that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. The process by which the matter could be determined has been explained by this court in Spencer Co. Ltd.'s case[1970] 26 S.T.C. 283. It is therefore clear that the matter has to be investigated into and all relevant material gathered before arriving at a decision whether the assessee had not collected the sales tax. In this view, the order of the Tribunal and of the authorities below are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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