1990 (7) TMI 350

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..... 28, 1984, has filed this revision petition. 2.. The Tribunal, by order under revision, has set aside the penalty levied by the assessing officer under section 22(2) of the Tamil Nadu General Sales Tax Act and confirmed by the Appellate Assistant Commissioner. 3.. Briefly, the facts are, that the respondents are dealers in groundnut. They have been assessed on the purchase turnover of groundnu .....

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..... ivity of contract between the agriculturists, principals and buyers. I have followed the then decisions which were holding the field and hence the appellants are liable to pay the tax on the purchase value of groundnut kernel. But subsequent to my order on these appeal petition for the previous years, the Sales Tax Appellate Tribunal (Main Bench), has held that privity of contract between the prin .....

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..... ase of groundnut. In the circumstances, it cannot be said that the respondents alone are responsible for the mistake. The mistake is on the part of the Revenue also. In State of Tamil Nadu v. Sasman and Company reported in [1984] 57 STC 160, this Court has observed that "when the assessing authority himself was of the view that the turnover relating to cloth bags is taxable at 4 per cent, the asse .....

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