9911796707
TMI Blog2007 (2) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... rs are dealers and their assessments for respective assessment years were completed originally. There were certain disputes as to the taxability of pulses, which were already taxed, were again taxed when ground into flours. This Court in [1993] 3 MTCR 337 (K.P.R. Rajah and Sons v. Commercial Tax Officer), has ruled that the flours are taxable even though the pulses were already taxed, as there is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficer [1993] 3 MTCR 337, the department has always been interpreting that if tax has been paid on pulses, then no fresh tax need be paid on that pulses flour. Several assessments have also been carried out by the department on this basis. It is only because of the judgment, the new interpretation has come about. Therefore, the request for waiver of liabilities up to March 31, 1993 and not to re-op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Commissioner of Commercial Taxes, in having issued instructions to the assessing officers not to reopen the past cases of assessments on flour (for the period up to March 31, 1993) wherever such assessments have been finalised without applying the High Court's judgment dated March 29, 1993. It is the precise case of the petitioners that the petitioners assessments were already over, b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ally completed, subsequent to the circular dated September 16, 1993 cannot be legally sustainable in law. Hence, the assessments so made subsequent to September 16, 1993 has to be set aside in respect of the additional sales tax only. In the light of the circular dated September 16, 1993 and the Government order dated June 9, 1998, the writ petitions are allowed. There is 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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