1979 (11) TMI 266

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..... 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 revision is confined to pulse. It was claimed that assessee purchased .....

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..... ame 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 finding on this issue. After this decision the assessee filed .....

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..... f 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 substitution of an Explanation II whole dal and split dal .....

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