9911796707
TMI Blog1973 (2) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of the general sales tax under the local law under section 7. After a check of the accounts, which the authorities are entitled to under section 7(3) of the Act, it was discovered that the petitioner effected local purchases to the tune of Rs. 382.34 and the rest of the purchases were from outside the State, covered by the usual C form. Consequent upon this discovery on the scrutiny of the accounts, the revenue charged the petitioner under section 7 of the Tamil Nadu General Sales Tax Act as also under section 5 therein in respect of their inter-State purchases as provided therein. For such ultimate charge on the assessable turnover made by the revenue, the petitioner discovered that he ought not to have exercised an option under sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... additional but unwanted tax liability be shorn off. As regards the second contention, the learned counsel for the petitioner rightly points out the law as stated by this court in O.M.S.S. Sivamurugan v. Assistant Commercial Tax Officer VIII, Madurai-13(1), and reiterated in Writ Petition No. 3122 of 1969 and urges that he is bound to suffer the local sales tax at the appointed rate under section 7 and at the same time, suffer the tax payable under section 5 of the Act in respect of his inter-State purchases and subsequent sale of such purchased goods. The point, however, made out is that equity should step in, in such an extraordinary circumstance, and assist the unguided petitioner. At the time when he exercised the option the law was not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sideration of the option exercised by the assessee at the appropriate time. The lawmakers have also given the option to the assessee to revoke his option before a particular stage. That is reflected in rule 15(4-C) of the Madras General Sales Tax Rules of 1959. This rule says that: Affirmed on appeal. See page 226 infra. "If a dealer who was provisionally assessed for any year at the rates laid down in section 7 is desirous of being assessed under sub-section (1) of section 3 of the Act, he may at the time of filing the return referred to in sub-rules (1) to (3), revoke the option given at the time of provisional assessment and request the assessing authority to assess him under subsection (1) of section 3 of the Act, provided that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
