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TMI Blog2011 (7) TMI 1054X X X X Extracts X X X X X X X X Extracts X X X X ..... r order did not properly comprehend as to the dispute between the parties and decided the appeal by proceeding tangentially altogether on a different point, a case of error apparent on the face of the record, is clearly made out and the KAT was justified in rectifying the mistake it had committed by rectifying the earlier order. In fact section 22(6) confers on the KAT the power to review any order passed by it under section 4 on the basis of the fact it was not before it when it pass ed the order. Therefore, when the KAT did not look into the fact which was before it and took into consideration which was not before it and passed the order, rectification of such an order is valid and legal and does not suffer from any legal infirmity which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y sales tax at all for the relevant period. However, though the assessee is exempted from payment of sales tax, was liable to pay turnover tax under section 6B of the Act. Accordingly, he paid the turnover tax. The Government issued a notification on March 31, 2000 reducing from first day of April 2000 the turnover tax payable under section 6B of the Act to one per cent on the turnover relating to sales taxable under section 5A of the Act. On the basis of the aforesaid notification, the assessee contended that he is liable to pay only one per cent and not three per cent turnover tax. The said contention of the assessee was not accepted by the assessing authority. Aggrieved by the same, he preferred appeal to the Appellate Commissioner who a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctification can be ordered and therefore, he submits the cause for interference is made out. Per contra, the learned counsel appearing for the State supported the impugned order. It is well-settled that the exemption notification comes in the way of collection of revenue by the State. Therefore, courts have consistently held that these exemption notifications have to be strictly construed. It would not be proper for the courts under the guise of interpreting these exemption notifications to read into the notification exemptions which are not granted by the Government. In the instant case, the notification dated January 1, 1998 specifically refers to section 5 and grants exemption from payment of tax, subject to the condition mentioned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e two notifications which are the subject-matter of these proceedings, rightly came to the conclusion that when the assessee has not paid any tax under section 5A, he is not entitled to the benefit of reduction of payment of turnover tax from three per cent to one per cent and he is liable to pay turnover tax at three per cent before. The same does not call for interference. Insofar as the second contention that altogether different ground taken while passing the rectification order, is concerned, the Tribunal is vested with the power to rectify the earlier order, if there is error apparent on the face of the record. When the earlier order did not properly comprehend as to the dispute between the parties and decided the appeal by proceed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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