9911796707
TMI Blog1975 (3) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... rejected both these claims. On an appeal, the Appellate Assistant Commissioner of Commercial Taxes, while confirming the rejection of the claim of exemption on the turnover of Rs. 19,33,380.94, allowed the deduction of the amount representing the excise duty. The finding of the Appellate Assistant Commissioner was that there were no depot sales in respect of the turnover claimed on that account, but they were all inter-State sales liable to sales tax under the Central Sales Tax Act. In respect of the excise duty, the Appellate Assistant Commissioner relied on a decision of the Supreme Court in Nataraja Mudaliar's case[1968] 21 S.T.C. Short Notes 9 and [1968] 22 S.T.C. 376 (S.C.)., in which it was held that by virtue of section 9(3) of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble turnover. As regards the claim of the assessee for exemption on the ground of depot sales, the Board of Revenue observed that though the assessee was contending before the appellate authorities that the said disputed turnover represented depot sales, it allowed the orders of the Appellate Assistant Commissioner to become final without resorting to its right of appeal to the Tribunal and that there was no justifiable reason for the assessee in not preferring the appeal to the Tribunal and, in those circumstances, the Board rejected the assessee's claim for deduction and confirmed the provisional conclusion. Though the appellant had challenged the inclusion of excise duty in the taxable turnover in the grounds of appeal, they no longer su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Appellate Assistant Commissioner in respect of those points, which were held against it. It is equally clear that in that case if the circumstances demand the exercise of sou motu power in favour of the assessee, the Board is under a duty bound to exercise the same and give relief to the assessee. Though it is a discretion of the Board of Revenue to invoke its powers in such circumstances under section 34 at the request of the assessee that discretion will have to be exercised in a judicial manner and cannot be refused capriciously or arbitrarily. But we are not persuaded to hold in the facts and circumstances of this case that the Board of Revenue had either arbitrarily or capriciously rejected the claim of relief to the appellant. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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