1968 (9) TMI 107

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..... missioner exercised revisional jurisdiction suo motu under section 21 of the Mysore Sales Tax Act, he reached the conclusion that the turnover in respect of cotton yarn between the period 1st April, 1958, and 30th Sepetember, 1958, could not be subjected to tax in view of the declaration of the law, by this Court, in Yaddalam Lakshminarasimhiah Setty and Sons v. State of Mysore[1962] 13 S.T.C. 583 .....

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..... doubt that that was the true position, refused to make the modification of the order made by the Deputy Commissioner on the ground that in an appeal preferred under section 22 of the Mysore Sales Tax Act the Appellate Tribunal could not allow the petitioner to question the order made by the Deputy Commissioner in the exercise of jurisdiction under section 21 of the Act. This view taken by the T .....

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..... isdiction. But he did not secure the whole of the relief to which he was entitled under the law. He had, therefore, a right to object to that part of the order made by the Deputy Commissioner which did not make available to him the relief to which he was entitled. So from that part of the order to which he could rightly object, he had the right to prefer an appeal to the Sales Tax Appellate Tribun .....

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