TMI Blog1979 (2) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... see deals in milk food, aromatic chemicals, etc. It was finally assessed to tax by the Deputy Commercial Tax Officer, Adyar, on a turnover of Rs. 10,31,706.54 as against nil turnover reported by the assessee. Although the assessee had originally filed a return under the Act claiming that his entire turnover of Rs. 20,66,082.58 was exempt, the assessment was made on Rs. 10,31,706.54 as inter-State ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itself. The Tribunal rejected both these submissions. It is against this order the revision petition has been filed. The learned counsel for the petitioner did not put forward any contention on the question of limitation, because the period of limitation which was originally four years was extended to five years and even before the expiry of the period of four years, in the present case, the per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 16. In other words, the two sections are mutually exclusive and give different powers to different authorities. Therefore, if action could be taken under one section, it does not follow that action could not be taken under the other. Where it is possible to act under two provisions, the department may resort to the one instead of the other and it cannot be compelled to proceed under only o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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