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TMI Blog1979 (2) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... lly assessing the assessee under the Tamil Nadu General Sales Tax Act, worked out the purchase value of cardamom involved in the inter-State sales at Rs. 5,26,768 and allowed a refund of tax of Rs. 10,535.36 under section 4-A of the General Sales Tax Act. The assessment under the State Sales Tax Act itself came to be made on 3rd January, 1967, and the assessment under the Central Sales Tax Act was made on 7th January, 1967. The refund under section 4-A was granted on 20th March, 1967. On 20th March, 1971, a notice was given for reopening the assessment on the ground that a larger refund than what was due to the assessee had been granted and an order was passed on 29th March, 1971. It is this order which came up before the Sales Tax Appellat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the assessee submitted that the Joint Commercial Tax Officer has no power to revise or set aside his order dated 20th March, 1967, by the impugned order dated 17th April, 1974. According to the learned counsel, there were other provisions available for taking action in case the order under section 4-A was not proper. He referred us to section 16 of the Act, which permitted an assessment being reopened within a period of five years from the close of the assessment year. He referred us also to sections 32 and 34, which permitted the Deputy Commissioner and the Board of Revenue to revise the order of any subordinate authority including an order under section 4-A, within a period of five years from the date of the order sought to be revised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under section 4 or 7-A in respect of the sale or purchase of declared goods and such goods are sold in the course of inter-State trade or commerce and tax has been paid under the Central Sales Tax Act, 1956 (Central Act 74 of 1956), in respect of the sale of such goods in the course of inter-State trade or commerce, the tax levied and collected under section 4 or 7-A shall be reimbursed to the person making such sale in the course of inter-State trade or commerce in such manner and subject to such conditions as may be prescribed." Sub-section (2) of section 4-A provides that "where a tax at the point of last purchase in the State has been levied and collected under this Act in respect of goods liable to tax at such point and where the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had been wrongly granted. There is nothing in the language of section 4-A which prevents a repetitive exercise of the power available to him. Under the Tamil Nadu General Clauses Act, section 13 provides that where the Act confers a power or imposes a duty, then the power maybe used and the duty may be performed from time to time as occasion requires. We have already pointed out the decision of this Court that there is no time-limit provided for making an application for refund. Repeated applications for refund would be possible if it is remembered that section 4-A(1) contemplates levy and collection of tax under the State Act as a condition precedent to reimbursement. It is possible that the trader who effected inter-State sales may himsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents to any order which he had already passed when the order is the subject of an appeal or revision. He cannot also revise an order in so far as it has been confirmed or varied on revision. But, nothing would stand in the way of his entertaining an application under section 4-A in respect of fresh claims, as in regard to such fresh claims, the order would be an independent one subject to a fresh appeal or revision. The power to amend would only extend to those cases where the order is left intact by the assessee not having taken any proceedings against it or any revising authority not having taken any action for purpose of revision. The learned counsel for the assessee referred us to a decision in J.K. Kapur v. State of GujaratA.I.R. 197 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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