1993 (5) TMI 171

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..... the petitioner herein. The respondent is an assessee under the Kerala 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 hel .....

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..... der section 59A of the Kerala General Sales Tax Act. Since this Court 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 Appe .....

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..... ding of the Appellate Tribunal. Having said so, the Tribunal has directed 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 .....

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