TMI Blog1968 (8) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... xable turnover for the assessment years, 1962-63 and 1963-64 two sums, Rs. 1,07,907.91 and Rs. 1,07,222.67. They were assessed as relating to local sales of spare parts and charged to tax at seven per cent. Within the period of limitation prescribed therefor, the petitioner applied to the assessing authority under section 55 of the Madras General Sales Tax Act to rectify the mistake, as it was cal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered by the two items of turnover are of an inter-State character within the purview of section 3(b) of the Central Sales Tax Act, 1956. The petitioner receives orders from local customers for supply of spare parts and in its turn, places orders with out-of-State dealers to despatch the goods directly to the place of the petitioner's customer, but the railway receipts are apparently made in the na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ced in support of the return. It is asserted for the assessee before us that all the documents relevant to the transactions in question were before the assessing authority and constituted the record relating to the assessments. As we find that the counter-affidavit has been sworn to by an officer different from the one who had assessed, and in view of the clear statement in the assessment orders t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e mistake is one within the purview of section 55, provided the transactions are eventually found to be second sales in the course of the inter-State movement of the goods. On that view, the petitions are allowed. That means the applications for rectification of the mistake, if any, will have to be disposed of afresh, after the concerned authority examining each transaction in question in the li ..... X X X X Extracts X X X X X X X X Extracts X X X X
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