9911796707
TMI Blog1979 (11) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... e amounts aggregated to Rs. 1,03,956.90. However, by the said order, he levied tax only on the sales turnover of Rs. 73,319.40. As the assessee had applied for compounding the tax liability, section 7(1) of the Act was applied and the tax due was calculated accordingly. In the same order, he observed that separate order would be passed dealing with the liability under section 7-A of the Act. On 20th March, 1971, the order under section 7-A came to be passed with reference to a turnover of Rs. 30,637.50 assessable under section 7-A. The tax due thereon was levied separately. The assessee filed an appeal against the order dated 20th March, 1971, that is, the order under section 7-A before the Appellate Assistant Commissioner, Coimbatore. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 7. The taxable sales turnover of Rs. 73,319.40 will be liable under section 3 and taxed at three per cent and the taxable purchase turnover of Rs. 30,637.50 will be liable under section 7-A and will be taxed at 1 per cent. The assessing officer will give effect to this order." It is this order of the Board of Revenue, which is now challenged in the present appeal. The first point taken in this appeal is as regards the assessability of the sum of Rs. 30,637.50. The submission of the learned counsel for the assessee was that section 7-A would not apply to tax the said turnover. Identical contentions were raised in P.S. Sankaralinga Nadar v. Commissioner for Commercial Taxes (T.C. No. 244 of 1977) [1982] 49 STC 302 and the said ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the order dated 20th March, 1971, that is now challenged. As the order of the Deputy Commercial Tax Officer dated 27th November, 1970, cannot be the subject of revision by the Board of Revenue in 1976, the Board's order in so far as it affected the finality of the said order will be bad. We, therefore, hold that the revision of the Board's order will be restricted to bring to tax the sum of Rs. 30,637.50 under section 7-A. In so far as the order directs the total turnover the order cannot be sustained. The assessee will continue to have the benefit of compounding for this year in accordance with section 7 granted by the order dated 27th November, 1970. The result is, the appeal is partly allowed. There will be no order as to costs. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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