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TMI Blog2019 (2) TMI 1548X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner : SRI. MOHAMMED RAFIQ, SENIOR GOVERNMENT PLEADER For The Respondent : SRI MOHAMMED RAFIQ SR GP AND SMT K. KRISHNA AMICUS CURIAE ORDER K. Vinod Chandran, J The revision is by the State, challenging the order of the Tribunal. Though the respondent was served, there was no appearance. We, hence appointed Smt.K.Krishna as Amicus Curiae. We have heard the matter and Sri.Mohammed Rafiq, lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al could have imported equitable principles in a statutory appeal? 4. We first answer the first question in the negative, since we are definite that the Tribunal could not have imported equitable principles into an appeal provided under the statute, especially when the Tribunal itself is a creature of the statute. 5. On the other question, we see that the dealer had two claims, one for exemptio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax to importers. On a like reasoning, it has to be held that the finding of the Tribunal that the dealer applied for registration, when it crossed the turn over limit of Rs. 5 lakhs has to be set aside. If the dealer was an importer, even prior to such registration, then necessarily, the turn over limit of Rs. 5 lakhs for the purpose of registration would not apply. 7. The further finding of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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