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TMI Blog1979 (4) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... turnover so fixed and brought it down to Rs. 33,664.25. He agreed with the assessing authority that the turnover should only be charged under section 3(1) and that section 7 could not be applied. The assessee questioned the order of the Appellate Assistant Commissioner before the Tribunal, and the Tribunal, after examining the question in detail, came to the conclusion that the assessee had already been granted permission to compound his assessment to sales tax for the earlier year and that the permission once granted would survive for the subsequent years also in case the assessee continued to be eligible and there was no withdrawal of the option. The turnover as determined by the Assistant Commissioner was confirmed and the assessee was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t such returns in such manner as may be prescribed. (2-A) The permission granted by the assessing authority under subsection (2) shall continue in force so long as the dealer is eligible to be assessed under this section and has not withdrawn his option to be so assessed." There is no dispute in the present case that for the earlier year, viz., 1971-72, the dealer was permitted to pay tax under section 7(1) of the Act. Subsections (2) and (2-A) of section 7 provide for the continuance of the permission so granted subject to two conditions. The first is that the dealer should be eligible to be assessed under that section. In other words, the dealer's turnover should not exceed Rs. 1 lakh. There is no dispute that, in the present case, the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers, and that such dealers carrying on business mostly in small towns and villages will not be in a position to appreciate the subtle significance of filing A-2 returns, as contrasted with returns in some other form. In fact one could legitimately expect the assessing authorities to guide them in these matters rather than take advantage of unintended or innocent lapses. The learned Additional Government Pleader brought to our notice a decision of this Court in Deputy Commissioner (C.T.), Coimbatore v. Amirtham Ghee Stores[1978] 41 S.T.C. 259. In that case, there was no occasion to go into the scope of subsection (2-A) of section 7 of the Act, as we have to do here, and, therefore, nothing in the said decision can be taken as applying to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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