9911796707
TMI Blog1993 (7) TMI 323X X X X Extracts X X X X X X X X Extracts X X X X ..... enkataraman, learned counsel for the petitioner and Mr. M.C. Govindan, learned Government Advocate, for the respondent. 3.. The petitioner has filed this writ petition to call for the records of the 2nd respondent herein in Tribunal Miscellaneous Petition No. 173 of 1991 in Tribunal Appeal No. 197 of 1990, dated May 10, 1991 and to quash the same. 4. The petitioner is a printing press and has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner relying upon the judgment of the Supreme Court in Builders Association of India v. Union of India [1989] 73 STC 370 submitted in the form of additional grounds that the entire labour charges received to the tune of Rs. 8,00,085 and printing charges of Rs. 2,81,001 were not assessable to sales tax. It was further stated that due to sheer inadvertent omission, this was not claimed earlie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petition T.M.P. No. 173 of 1991 for consideration on merits. The 2nd respondent, by order dated May 10, 1991, in T.M.P. No. 173 of 1991 in T.A. No. 197 of 1990 has declined to permit the additional grounds to be raised. 5.. According to Mr. R. Venkataraman, learned counsel for the petitioner, the order of the 2nd respondent is ex facie illegal, without jurisdiction and contrary to law and hen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... absolutely not wanton or wilful, but due to inadvertent omission, as contended by the learned counsel for the petitioner. There is no reason for the Tribunal or for this Court to disbelieve the version or discredit the reasons advanced by the petitioner. The filing of the additional grounds is only a continuous process of filing the appeal. Hence, I am of the view that the impugned order is not ju ..... X X X X Extracts X X X X X X X X Extracts X X X X
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