9911796707
TMI Blog1980 (12) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... e Kerala Sales Tax Appellate Tribunal, Additional Bench, Kozhikode (hereinafter called the Tribunal), in T.A. No. 249 of 1976 on its file allowing the second appeal filed by the assessee and vacating the order of revised assessment passed against the assessee by the Sales Tax Officer in purported exercise of his powers under section 19 of the Kerala General Sales Tax Act, 1963 (for short the Act), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them did not fall within the scope of the description "water supply and sanitary fittings" contained in entry 26A. The assessing authority overruled this objection and revised the assessment as had been proposed in the notice. The Appellate Assistant Commissioner, before whom the matter was taken by the assessee, confirmed the order of reassessment. On the matter having been carried by the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sales Tax v. Pai and Co.[1980] 45 S.T.C. 58 (S.C.)., wherein the Supreme Court had occasion to consider, inter alia, the question whether G.I. pipes sold by the assessee in that case fell within the description of "water supply and sanitary fittings". The Supreme Court held that the words "water supply and sanitary fittings" constitute one single expression and the words "water supply............f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 19 of the Act and reopen the assessment that had been already made against the assessee taxing the disputed turnover at the general rate. Hence we consider that the conclusion reached by the Tribunal that there was no justification for the assessing authority to revise the order of original assessment is perfectly correct and legal. The tax revision case is dismissed on this ground. The par ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
