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2020 (11) TMI 791 - HC - VAT and Sales TaxMaintainability of (second) appeal - first appeal had been numbered and heard on merits - fact that as per Sec.55(4) of the TNGST Act, an appeal would lie against an order passed u/s.55 of the Act is overlooked - in respect of the very same transaction, tax under the CST Act, 1956, had been paid in the State of Andhra Pradesh and the levy under the TNGST Act, 1959 - double taxation or not. HELD THAT:- The Original Assessment order does not merge with the Rectification Order passed by the Assessing Authority. In the present case, the Rectification as prayed by the Assessee only was allowed by the Assessing Authority himself and therefore, there are no reason for the Assessee to to file further Appeal against such Rectification Order in his own favour. It is difficult to understand what prevented the Assessee from assailing the Original Assessment Order dated 31.3.1995 itself. The submission made by the learned counsel for the Assessee that the Original Assessment Order stood merged with the Rectification Order is misconceived and is liable to be rejected. It is only if the Appellate Order is passed on the merits of the case, then the Original Assessment Order can merge with the Appellate Order and not in a case like this where the Rectification Order is passed at the instance of the Assessee itself and as requested by it. In the absence of any challenge to the Original Assessment Order, the Assessee cannot, obviously, be allowed to assail the original Assessment Order by laying a tangent challenge to the Rectification order. Whether the local Sales Tax was rightly imposed by the Assessing Authority or not can be seen only if the Original Assessment Order is challenged by the Assessee before the Appellate Authority. Since the Rectification Order does not discuss anything about the legality of the imposition of the local Sales Tax or otherwise, it cannot be permitted to the Assessee to assail the Original Assessment Order in the aforesaid manner. The present Tax Revision filed by the Assessee is without any merit and the same is liable to be dismissed - Revision dismissed.
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