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TMI Blog1979 (2) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... Arcot, in his proceedings C.S.T. 1605/6768 dated 25th October, 1968. In this writ petition, we are concerned with the assessment year 1967-68. The petitioner is a dealer in jaggery, etc., and he was assessed to sales tax. He submitted a return declaring the taxable turnover of Rs. 6,79,810.84 for the assessment year 1967-68 under the Central Sales Tax Act, 1956. The assessing officer determined the taxable turnover at Rs. 6,79,697.31 and called for objection which was not filed by the petitioner. The petitioner was assessed to Central sales tax on that turnover by the assessing authority's order dated 25th October, 1968, and he paid the tax in full. The turnover included sale of jaggery in the course of inter-State trade. According to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner to file a revision petition before the Deputy Commissioner (C.T.), Trichy, which the petitioner did. But the Deputy Commissioner (C.T.), Trichy, by his order dated 26th April, 1974, declined to interfere with the order of the assessing authority on the ground that the petitioner bad allowed the assessment to get time-barred. The petitioner filed a revision petition before the Board of Revenue, which confirmed the order of the Deputy Commissioner (C.T.), Trichy, and dismissed the revision petition. The present writ petition has been filed to quash that order of the Board of Revenue as aforesaid. The objection raised on behalf of the respondents is that the assessment has become final and that the petition filed under section 55 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... puty Commissioner (C.T.), Trichy, was clearly for rectification although section 55 of the Tamil Nadu General Sales Tax Act, 1959, was referred to and no reference was made to rule 5(9) of the Central Sales Tax (Tamil Nadu) Rules, 1957. A contention, similar to the one urged by the respondents in the present case, was also raised before the Supreme Court in S.A.L. Narayana Row, Commissioner of Income-tax v. Model Mills Nagpur Ltd.[1967] 64 I.T.R. 67 (S.C.). in respect of section 35 of the Income-tax Act, 1922. It was urged before the High Court that no application for rectification under section 35 of the Income-tax Act was presented by the respondent-company and, therefore, the company was not entitled to the relief claimed by it. The High ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... warlal Co. v. State of Madras(1) was in respect of a batch of writ petitions including W.P. No. 2676 of 1969. The respondents' counsel submitted that the petitioner had not pressed the writ petition for the assessment year in question, namely, 1967-68, but confined it only to the assessment year 1968-69. In this connection, he relied on the decisions in Easun Engineering Co. Ltd. v. Sales Tax Appellate Tribunal[1972] 29 S.T.C. 378. and Benson (India) P. Ltd. v. State of Tamil Nadu [1972] 30 S.T.C. 228.The decision in Easun Engineering Co. Ltd. v. Sales Tax Appellate Tribunal[1972] 29 S.T.C. 378. will not be applicable for, at the time of hearing of the application, the question whether a part of the turnover should be deemed to be sales w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the relevant time, namely, the assessment year 1967-68. It is not possible to agree with the learned counsel for the respondents that the contention that the transaction was not liable to tax should have been urged before the assessing authority himself and that it could not be urged later on the date of presentation of the rectification petition on 26th September, 1973, taking advantage of the decision in M. Ishwarlal Co. v. State of Madras[1973] 32 S.T.C. 377. The law was declared in that decision (M. Ishwarlal Co. v. State of Madras[1973] 32 S.T.C. 377.) and, as held by a Bench of this Court in Appellate Assistant Commissioner v. Kuppanna Gounder[1975] 35 S.T.C. 170. , it must be held to have been there from the inception. The asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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