TMI Blog1987 (1) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... eal decided did not take into account the issue on which reassessment under section 19(1) is made?" 2.. The non-applicant dealer deals in cotton bales and was assessed to tax under the Central Sales Tax Act, 1956, for the Diwali years 1965-66, 1966-67, 1967-68 and 1968-69 out of which these four references arise. In the original assessment, packing material consisting of hessian and iron hoops were assessed to tax on the theory of implied sales. Sale of iron hoops was assessed at 2 per cent for the period prior to 1st April, 1966 and 3 per cent thereafter as declared goods under entry "Iron and Steel", entry No. 5 of Part I of Schedule II. In the first appeal, the order of the assessing authority was since different articles are sold unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cking material and the matter cannot be reopened under section 19(1). The Supreme Court in Commissioner of Income-tax v. Amritlal Bhogilal Co. [1958] 34 ITR 130 has held as under: "There can be no doubt that, if an appeal is provided against an order passed by a Tribunal, the decision of the appellate authority is the operative decision in law. If the appellate authority modifies or reverses the decision of the Tribunal, it is obvious that it is the appellate decision that is effective and can be enforced. In law, the position would be just the same even if the appellate decision merely confirms the decision of the Tribunal. As a result of the confirmation or affirmance of the decision of the Tribunal by the appellate authority, the ori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax (Amendment) Act, 1983 (Act No. 35 of 1983) which has come into force on November 15, 1983 by which section 19A has been added giving power of reassessment in certain cases to Commissioner despite the order of any court or Tribunal which has become final provided the order is erroneous and prejudicial to the interest of the Revenue. However, this amendment has no application to the present case as the order of reassessment was passed by the assessing authority on August 27, 1974 and that of the Tribunal on February 13, 1979, much before the amendment came into force. 4.. Therefore, the question is answered in favour of the dealer by affirming the order of the Tribunal holding that the reassessment of the dealer under section 19(1) was n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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