9911796707
TMI Blog1979 (7) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... t Schedule of the Sales Tax Act at the rate of 1 per cent or at the rate sanctioned by section 5 of the Act, viz., 3 per cent (it was actually 3 per cent at the relevant time). On this question, the Sales Tax Officer and the Appellate Assistant Commissioner concurred in holding that the assessee was liable to be assessed under section 5 at 3J per cent. There was a further appeal by the assessee to the Sales Tax Appellate Tribunal. One of the points agitated before the Tribunal was whether the assessment which was made on best of judgment could be supported with respect to the percentage of addition directed to be made to the turnover by the Sales Tax Officer. The Sales Tax Officer had added 100 per cent of the purchase turnover, which the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dealer referred to in sub-section (1) whose total turnover for a year in respect of the goods specified in the First or Second Schedule is not less than ten thousand rupees shall pay tax at the rate and only at the point specified against the goods in the First or Second Schedule, as the case may be, on his taxable turnover in that year relating to such goods: Provided that where a tax has been levied under sub-section (1) or subsection (2) of this section or under section 5A in respect of the sale or purchase of goods specified in the Second Schedule and such goods are sold in the course of inter-State trade or commerce, the tax so levied shall be refunded to such person in such manner and subject to such conditions as may be prescribed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Provided that the Appellate Tribunal may admit an appeal presented after the expiration of the said period if it is satisfied that the appellant had sufficient cause for not presenting the appeal within the said period. (2) The officer authorised under sub-section (1) or the person against whom an appeal has been preferred, as the case may be, on receipt of notice that an appeal against the order of the Appellate Assistant Commissioner has been preferred under sub-section (1) by the other party, may, notwithstanding that he has not appealed against such order or any part thereof, file, within thirty days of the receipt of the notice, a memorandum of cross-objections, verified in the prescribed manner, against any part of the order of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on petition in the High Court or the appeal in the Supreme Court is disposed of. (5) Where as a result of the appeal any change becomes necessary in the order appealed against, the Appellate Tribunal may authorise the assessing authority to amend such order accordingly and on such amendment being made any amount overpaid by the appellant shall be refunded to him or the further amount of tax, if any, due from him shall be collected in accordance with the provisions of this Act. (6) Notwithstanding that an appeal has been preferred under sub-section (1), the tax shall be paid in accordance with the order of assessment against which the appeal has been preferred: Provided that the Appellate Tribunal may, in its discretion, give such dire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section. The powers of the Appellate Tribunal in disposing of the appeal are provided in sub-section (4). Both are quite wide and comprehensive. Especially so, is the provision in sub-section (4)(a)(iii) of section 39, which entitles the Tribunal to pass "such orders as it may think fit". We think in the circumstances that the Tribunal was justified in allowing the applicant to raise the ground regarding the rate of levy and in sustaining the argument of the counsel for the assessee. Our attention was called to the forms prescribed under the Act for appeal to the Appellate Assistant Commissioner and for appeal to the Tribunal. We have perused the same. We do not think these in anyway affect the amplitude of the provisions regarding t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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