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TMI Blog1974 (8) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst the order of the Sales Tax Appellate Tribunal, Bangalore, in S.T.A. No. 286 of 1970 dated 23rd May, 1972. The Commercial Tax Officer sought to rectify the original assessment that had been made for the year 1964-65 (5th November, 1964, to 24th October, 1965) consequent upon the retrospective amendment of the Central Sales Tax Act and introduction of section 6(1A). The assessee would be exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r related to the period between 10th November, 1964, and 9th June, 1969, the Commercial Tax Officer could rectify the mistake if it was an apparent one and that it was not open to him to rectify it by making a fresh enquiry or bringing on record fresh material. It also observed that because the bills did not specify any Central sales tax but only specified the price as inclusive of sales tax, it c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance with the decision in Yaddalam Lakshminarasimhiah Setty's case[1965] 16 S.T.C. 231 (S.C.)., would be competent to issue to those assessees notices under rule 38 of the Mysore Sales Tax Rules, 1957, proposing to rectify their assessments on the ground that the earlier assessments suffered from mistakes apparent on the record, and that before reassessing the assessees, the officers should afford ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ended to be passed on to the buyer as a bargain in the transaction. The process by which the matter could be determined has been explained by this court in Spencer & Co. Ltd.'s case[1970] 26 S.T.C. 283. It is therefore clear that the matter has to be investigated into and all relevant material gathered before arriving at a decision whether the assessee had not collected the sales tax. In this vi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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