TMI Blog1972 (7) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... by him. But by mistake, the petitioner did not claim an exemption to which he is entitled to in law, namely, tax on freight charged independently in the invoices, and such levy is exempted expressly by rule 6(c) of the Tamil Nadu General Sales Tax Rules. For the succeeding year also, the assessment was so concluded; but the petitioner took up the assessment order on appeal. At the appellate stage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. He was also of the view that the mistake was not capable of being rectified without further deep investigation. He further refused to entertain the application. It is against this order, the present writ petition has been filed. Even taxing authorities are bound by rules of equity at least in matters of procedure. In a case like this where it is the duty of the petitioner to establish that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hould equitably view the situation and render justice. That such a turnover is not liable to tax cannot be disputed after the decision of the Supreme Court. If it is established by the petitioner that such a turnover has been included in the original assessment order, then this court would be perpetrating an illegality if the order of the respondent were to be upheld. Such illegalities ought to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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