1993 (5) TMI 171

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... General Sales Tax Act, 1963. We are concerned with the assessment year 1980-81. The assessing authority as well as the first appellate authority treated lime as a chemical. It was based on a clarification issued by the Government by order dated November 8, 1982-G.O.(Rt) No. 669/ 82/TD. In appeal by the assessee, the Tribunal held that the clarification issued by the Government in exercise of the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... held that such a clarification under section 59A of the Act is unauthorised, the basis of the assessment order as also the appellate order no longer survives. After holding so, the Appellate Tribunal held that the assessing authority should re-compute the tax at the appropriate rate. It is aggrieved by the said order of the Appellate Tribunal dated October 15, 1992, the Revenue has come up in rev .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... irected the assessing authority to re-compute the tax at the appropriate rate. That was the only proper course to be adopted in the case. We questioned the learned Government Pleader how the Revenue is aggrieved by the aforesaid decision. Learned Government Pleader could not say that the Revenue is in any way aggrieved in the matter. We hold that the Tribunal was justified in allowing the appeal s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X