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TMI Blog1979 (11) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... (Revisions) as the question of exemption from payment of purchase tax on split dal (pulse) was not raised when revision was heard on merits. The circumstances in which this revision has arisen are that assessee carried on business of foodgrains, oil seeds, gur and dal etc. Its account books were accepted but claim for exemption in respect of jaughat and pulse was rejected. The dispute in this rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It was further held that whole and split grain were one and same commodity. The assessee's claim that pulse was not liable to tax under Section 3-D as assessee had purchased split dal from Mills and split dal and whole dal being one and the same commodity and tax having been paid by Mills on whole dal, the asssessee was not liable to pay any tax. But the revising authority did not record any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee having not urged this point at the stage of revision was not entitled to urge the same in review application. The argument has no substance as the error has crept in the order not because the assessee did not argue the point but because of amendment in law and order passed by this Court. The jurisdiction to rectify is conferred if there is an error apparent on the record. If after substituti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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