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TMI Blog2017 (12) TMI 1072X X X X Extracts X X X X X X X X Extracts X X X X ..... the purposes of Section 6, the phrase used is taxable turnover. It was therefore that the Tribunal has come to the conclusion that the deductions, which are permissible under Rule 10 provided with reference to Section 6 are of no relevance, in a proceedings under Section 8 of the Finance Act. The assessee has allowed Annexure V to the extent it was against it to become final. In such a situation, this plea is not available to the assessee at this stage and therefore, we cannot accept this plea - revision dismissed. - OT. Rev. No. 193 of 2017 - - - Dated:- 23-11-2017 - Antony Dominic, ACJ And Dama Seshadri Naidu, JJ. For the Petitioner : Sri. S. Anil Kumar ( Trivandrum ) For the Respondent : Sri. K. S. Hariharan Nair JU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so assumed importance in a proceedings for compounding. This order was challenged by the State by filing an appeal before the Tribunal. By Annexure VI order, the Tribunal allowed the appeal. It is this order against which this revision is filed. 3. We heard the learned counsel for the assessee and the learned Government Pleader appearing for the State. 4. The main contention raised by the assessee was that Annexure IV order revising Annexure I order under Section 8 of the KVAT Act was passed without issuing notice to it and therefore, the Tribunal ought to have remitted the matter to the assessing officer. To substantiate this plea the learned counsel has relied on the decision of the Apex Court in Tin Box Company, New Delhi v. C.I.T. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the sale of the goods, for the purposes of Section 6, the phrase used is taxable turnover. It was therefore that the Tribunal has come to the conclusion that the deductions, which are permissible under Rule 10 provided with reference to Section 6 are of no relevance, in a proceedings under Section 8 of the Finance Act. It is therefore that the Tribunal has held that there was no necessity to allow filing of the assessee's revised return. Taking into account the language used by the legislature in Section 6 of the KVAT Act and Section 8 of the Finance Act, the aforesaid conclusion of the Tribunal is absolutely unassailable. 6. The learned counsel for the assessee reiterated his plea that since Annexure IV order revising Annexure I was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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