TMI Blog1986 (9) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Act and can be taxed at 8 per cent. This plea put forth by the assessee was not accepted by the Appellate Assistant Commissioner and also by the Appellate Tribunal. The appeals filed by the assessee were dismissed. The assessee has come up in revisions. 2.. The learned counsel for the assessee contended that the Tribunal was in error in holding that the turnover of tin plates and tin sheets, etc., by the assessee, can be taxed at 8 per cent under item 116 of the First Schedule to the Kerala General Sales Tax Act. It was contended that the Tribunal was in error in holding so. It was further contended that the Tribunal ignored the bills and other specimen cuttings of the articles produced at the time of hearing. The complaint is that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roneous. It was for the appellant to adduce proper evidence, whether oral or documentary, to substantiate the plea that the turnover relating to tin sheets, tin plates, etc., dealt with by it, will not fall under item 116 of the First Schedule, but will fall only under item 3(ii)(i) of the Second Schedule to the Kerala General Sales Tax Act. If, as stated by the Appellate Tribunal, no documentary evidence was adduced and there was no material to substantiate the plea, it is not possible to say that the decision of the Appellate Tribunal is, in any way, erroneous. We are of the view that no interference is called for in these two revisions. 4.. But counsel for the revision petitioner emphatically argued that the petitioner produced bills ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e orders thereon. True, the Appellate Tribunal's power to review the order is hedged in by limitations. Even so, we are of the view that if it is shown that a patent mistake or error was committed by the Appellate Tribunal, it is open to it to correct the same. In O.P. No. 9382 of 1985-D, one of us, sitting in single, had occasion to state: "The second respondent-statutory authority has got all powers and duties to pass an effective, proper and valid order. If as a matter of fact exhibit P6 was rendered due to some misapprehension or mistake, as contended before me by the petitioners' counsel, it is open to the petitioners to bring this fact before the second respondent himself by way of appropriate application, so that it can express its ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
