1973 (1) TMI 84

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..... not included on the ground that they are not taxable. Similarly, turnovers of Rs. 65,75,320.35 in 1959-60, of Rs. 59,82,489.09 in 1960-61 and of Rs. 87,30,321.58 in 1961-62 were also exempted on the ground that they represented inter-State purchases of cotton not taxable under the Madras General Sales Tax Act. Subsequent to the original assessment, the assessing authority invoked its power under section 16 of the Act and brought in the turnover relating to canteen sales on the ground that they had escaped assessment in all the three years in question. As against this addition of canteen sales in the taxable turnovers as a result of the reassessment under section 16, the assessee filed appeals before the Appellate Assistant Commissioner. In .....

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..... canteen sales, the subjectmatter of assessment under section 16, and that the revenue cannot seek to vacate the exemption granted by the assessing authority in its original orders of assessment, which were not under challenge before the Tribunal, by way of filing enhancement petitions in appeals filed against orders made under section 16. This view of the Tribunal is questioned by the revenue before us. We are not able to agree with the revenue that the enhancement petitions are maintainable in the facts and circumstances of these cases. Admittedly, the question of exemption of the alleged turnovers relating to inter-State purchase of cotton was not the subject-matter either before the assessing authority in proceedings under section 16, .....

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..... under section 55 of the Act (Madras General Sales Tax Act, 1959). The assessee filed an appeal against that rectification order before the Appellate Assistant Commissioner. In that appeal he sought relief even in relation to a turnover which was the subject-matter of the original assessment. The Appellate Assistant Commissioner, while upholding the order of rectification, granted in part the relief prayed for by the assessee. The assessee not being satisfied with the relief granted by the Appellate Assistant Comissioner in relation to the original assessment, filed an appeal to the Tribunal. The question before the Tribunal was whether the assessee could get the reliefs sought for by him in an appeal against rectification proceeding. The Tr .....

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