TMI Blog1974 (8) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Sales Tax Act, 1959, to its facts. The assessment was on 14th October, 1967. Purchases of raw hides and skins in the State during the assessment year were brought to tax. There was an appeal which was dismissed on 20th December, 1967. On 18th April, 1969, was the decision in Sadak Thamby Co. v. Appellate Assistant Commissioner of Commercial Taxes[1969] 24 S.T.C. 468., which held that, where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whether where a law has been declared to be such and such by a decision, it could be applied to a state of affairs which had become concluded by the decision. When a statutory provision is interpeted as to its precise ambit and effect, it will have effect right from the inception of the statutory provision, as we mentioned earlier. Where, therefore, ex facie the record or order an error is evident ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te Ltd. v. Joint Commercial Tax Officer[1969] 23 S.T.C. 111. relied on for the assessee-respondent dealt with a different situation. That was a case where no subsequent decision was involved and there was an error apparent on the face of the record, inasmuch as the facts before the authorities were not duly appreciated. If the facts had been looked into in that case carefully, it would have emerge ..... X X X X Extracts X X X X X X X X Extracts X X X X
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