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TMI Blog2009 (11) TMI 871X X X X Extracts X X X X X X X X Extracts X X X X ..... nment notification dated March 31, 1984 Bengal gram as well as fried gram were classified as the same and accordingly tax used to be levied. The honourable Supreme Court in Gopuram Gram Mill Co. v. State of Andhra Pradesh [1994] 95 STC 358 held that fried gram is different from Bengal gram and the aforesaid judgment was delivered on August 23, 1994. Even though the judgment was delivered by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lore in S.T.A. No. 1347 of 2004 which appeal came to be allowed on July 18, 2006. Legality and correctness of this order is called in question by the Revenue. It is the case of the Revenue that the Tribunal has committed a serious error, when the order of the Joint Commissioner of Commercial Taxes was based on the order of the Supreme Court wherein Bengal gram and fried gram are treated as diff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , we do not see any questions of law arise in this appeal since the Government Notification dated March 31, 1984 has not been withdrawn by the Government till 1997 even though Supreme Court had declared the Bengal gram and fried gram as different commodities. If the Government has committed a mistake without bringing to the notice of the assessee, the assessing officer cannot call upon the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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