1999 (2) TMI 522

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..... der section 32 of the Tamil Nadu General Sales Tax Act, 1959 (for short, "the Act") questioning the correctness of the assessment. The Deputy Commissioner dismissed the petition in limine. The assessee filed a writ petition challenging the said order in the High Court. The High Court held that the Deputy Commissioner should entertain the revision and decide it on its merits. The matter was thus remanded. 2.. After remand, the Deputy Commissioner once again dismissed the petition on merits. The assessee filed an appeal to the Tribunal which went into the merits and found that the assessee's contention was correct. Consequently, the appeal was allowed. The said judgment of the Tribunal was challenged by the appellant in revision under the Ac .....

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..... r on an application filed before him under section 32 within the period mentioned in the sub-section. Here the revision petition under section 32 was filed by the assessee within a period of four years and he passed an order on a later date. As the High Court has rightly pointed out, just because the Deputy Commissioner took time to pass the order on the application of the assessee, it cannot be said that the time-limit of four years prescribed by the section had expired and he had no jurisdiction to pass the order. We agree with the reasoning of the High Court and reject the first contention. 6.. As regards the second contention, the section itself contemplates a revision being filed when there was no appeal before the appellate authority .....

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..... onal authority dealt with the revision petition under section 32 pursuant to the order of the High Court, the law had been reiterated by the Supreme Court in K.G. Khosla's case [1966] 17 STC 473 clarifying the position with regard to the question of a sale preceding an import. The Tribunal after going into the facts of the case came to the conclusion that section 5(2) of the Central Sales Tax Act would apply in this case and the assessee cannot be taxed under the Tamil Nadu General Sales Tax Act. The decision of the Tribunal on the facts cannot be interfered with by the High Court in a revision petition under section 38 of the Act. The scope of section 38 was limited to an erroneous decision of the Tribunal on any question of law and the fa .....

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