9911796707
TMI Blog1991 (4) TMI 418X X X X Extracts X X X X X X X X Extracts X X X X ..... mmercial Taxes, Madras, made in exercise of his suo motu power setting aside the order of the appellate authority and directing the assessment of the assessee on a turnover of Rs. 1,91,166 under section 3(1) of the Tamil Nadu General Sales Tax Act, 1959 and Rs. 50 under section 7-A of the said Act. The appellant is running a hotel and on the basis of some materials secured by certain inspections a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g authority. It is the said order of the appellate authority that has been the subject of the suo motu revision by the Joint Commissioner. 2.. The Joint Commissioner considered that in the light of the subsequent decision of the Supreme Court in Northern India Caterers (India) Ltd. v. Lt. Governor of Delhi [1980] 45 STC 212, each case has to be decided with reference to the nature of the transact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.. After hearing learned counsel appearing on either side, we are of the view that the order of the Joint Commissioner cannot be sustained. No doubt, it was open to the Joint Commissioner to factually ascertain the nature of the transactions in the light of the principles laid down by the Supreme Court in the decisions referred to supra. But we find that instead of considering any material and re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v. State of Tamil Nadu [1986] 63 STC 18 the assessing authority is, therefore, directed to consider the matter afresh in the light of the principles laid down in those decisions and decide the question regarding the taxability or otherwise of the transactions of the appellant. It may also be made clear that so far as the quantum of turnover is concerned, the assessing authority is bound to accept ..... X X X X Extracts X X X X X X X X Extracts X X X X
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