9911796707
TMI Blog2001 (1) TMI 947X X X X Extracts X X X X X X X X Extracts X X X X ..... ut that the order in question concerned the assessment period July 1, 1985 to June 30, 1986. 2.. We shall refer only to a few of the relevant facts. The appellant is a registered dealer under the provisions of the Karnataka Sales Tax Act. He is a manufacturer of fenny which being sold by him in bottled and packed condition during the relevant period. The assessing authority levied the tax on the total turnover value of the fenny which included the packing material and disallowed the claim by the appellant for the value of the packing material. We need to straight away point out that the amendment to section 5 of the Act whereby sub-section (3-D) came to be inserted was effected on April 1, 1986 and that this appeal concerns the period prio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in prejudice to the Revenue. While it is more or less a well-settled norm that such revisional powers would ordinarily be exercised in cases where there has been a misreading or misapplication of the law, we do need to clarify that there could arise a small category of cases where the earlier order has gone so cronically and basically into the arena of error or for instance where the order itself is virtually perverse. It may be that in some or several such instances the department on its own has not taken corrective action for a variety of reasons and it would therefore be wrong to lay down an inflexible rule that the revisional powers should exclude this category of cases. In the present instance, the grievance put forward by the lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en very cogent grounds must be set out therefor. It is a well-settled norm of procedure that where points have been decided or where after a thorough examination a finding has been recorded, that these orders should be respected much more so, by an authority of co-ordinate or inferior jurisdiction. Having regard to this position, the revisional authority was certainly in error in having summarily refused to follow the well-considered order passed by the Tribunal in respect of the very assessee for earlier assessment year when the facts were identical. 5.. Coming to the real issue in controversy, what the appellant's learned counsel essentially submitted was that having regard to the state of the law as it existed prior to the amendment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the revisional authority was certainly in error in having interferred with the appellate order. 6.. The learned Government Advocate submitted that merely because a certain view had been taken in respect of the earlier assessments that it would not ipso facto mean that at a subsequent point of time the assessee would be entitled to identical consideration. We do concede that the factual position particularly in respect of the taxation is material, that it varies from time to time and that if there is a change of circumstances or more importantly, if there has been a change of the legal provisions that the earlier position would certainly not hold good. The learned counsel thereafter submitted that the revisional authority was well withi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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