TMI Blog1983 (8) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... Nadu General Sales Tax Act, 1959. The assessing authority, the appellate authority as well as the Tribunal have all held that since the assessee sought permission to be assessed under section 7 only at the time of final assessment, that is, long after the period mentioned in rule 15(1) of the Tamil Nadu General Sales Tax Rules, 1959, he cannot claim to be assessed under section 7 of the Act. The T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Nadu v. Shanthi Stainless Steel Co. [1978] 41 STC 270. After hearing both sides elaborately, on both the occasions, the Bench took the view that even after the deletion of sub-rule (4-B) of rule 15 of the Tamil Nadu General Sales Tax Rules, 1959, on 27th September, 1971 the assessee is entitled to exercise the option at any time before the final assessment. Section 7 by itself does not impose an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be filed on or before 1st of May, 1971 as provided in rule 15(1). But we find that the said decision was an ex parte one, where the respondent did not appear and contest the matter. The judgment also proceeds on the basis that the assessee had not appeared to dispute the Revenue's contention. That is one of the grounds for accepting the Revenue's contention. Another circumstance is that in the sub ..... X X X X Extracts X X X X X X X X Extracts X X X X
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