TMI Blog1995 (1) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... gum-resin and not resin. The assessing authority, considering the fact that the assessee was dealing in resin, imposed tax at 8 per cent. According to the assessee, the goods dealt with by it was gumresin and therefore the tax is leviable at 4 per cent. But this application was rejected by the assessing authority. As against the order, the assessee preferred an appeal before the Appellate Assistant Commissioner. The Appellate Assistant Commissioner dismissed the appeal for the reasons stated in his order. Thereafter, the assessee preferred an appeal before the Appellate Tribunal. The Appellate Tribunal allowed the assessee's claim and directed the assessing officer to complete the assessment and levy the tax at 4 per cent multi-point under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Mount Road II Division, Madras [1978] 41 STC 41. 3.. On the other hand, the learned counsel appearing for the assessee submitted that the order was passed by the assessing officer under section 55 of the TNGST Act and against that order, an appeal was filed before the Appellate Assistant Commissioner. The Appellate Assistant Commissioner entertained the appeal and passed an order on that appeal. As against that order passed by the Appellate Assistant Commissioner, an appeal was preferred before the Tribunal and the Tribunal entertained the appeal and disposed of the same. Therefore, according to the learned counsel for the assessee, it is not open to the department to raise a technical plea that the Tribunal has got no jurisdiction to e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entioned in section 31 of the TNGST Act. Section 33 of the TNGST Act states that against those orders not mentioned in section 31 of the TNGST Act only a revision will lie and not an appeal. 5.. The fact remains that in the present case as against the order passed under section 55 of the Act, an appeal was filed before the Appellate Assistant Commissioner. The Appellate Assistant Commissioner dismissed the appeal filed by the assessee for the reasons stated in his order. As against the order passed by the Appellate Assistant Commissioner, an appeal was filed before the Tribunal and the Tribunal entertained the appeal and passed an order on the merits. In view of the provisions of sections 31 and 33 of the TNGST Act, no appeal will lie aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here is nothing in law preventing an assessee from drawing the attention of the Deputy Commissioner to any defect present in the order of the authorities mentioned in section 32 of the Tamil Nadu General Sales Tax Act, 1959, for the exercise of his suo motu powers of revision thereunder, if the Deputy Commissioner passes an order interfering with the order of the subordinate authority, the order of the Deputy Commissioner will be an order passed in exercise of the suo motu powers of revision. But if the Deputy Commissioner declines to interfere with the order of the subordinate authority, the intimation to the assessee by the Deputy Commissioner of his intention not to interfere with the order of the subordinate authority will not be consid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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