TMI Blog1999 (12) TMI 840X X X X Extracts X X X X X X X X Extracts X X X X ..... ent petition are as follows: The assessing authority determined the total and taxable turnover of the petitioner-company for the assessment year 1992-93 on a total and taxable turnover of Rs. 5,03,57,510 and Rs. 20,57,260 respectively in the assessment order passed in TNGST 311244/92-93 dated January 10, 1994. While making the assessment, the officer allowed exemption on the claim of second sales of voltage stabilizers purchased from the Congregation of Sisters of Cross of Chavanad near Trichy among other items. Subsequently, the officer resorted to revision under section 16(1)(a) of the Act by disallowing the exemption already granted on a turnover of Rs. 59,74,045 relating to second sales of voltage stabilizers which were purchased from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ] 83 STC 520 (State of Tamil Nadu v. Sree Gounder Co.). The present petition is against the order of the Sales Tax Appellate Tribunal to rectify the order under section 55 of the Act. 2.. Mr. M.S. Gurusamy, the learned counsel for the petitioner, contended that the Appellate Tribunal is bound to rectify an error apparent on the face of the record if a petition is presented within five years from the date of order passed by it as contemplated in section 55 of the Act. As per this section, a mistake either on fact or law glaring and obvious from the record itself, capable of identification without a detailed investigation or enquiry or elaborate arguments, in regard to which there could reasonably be no two opinions, is a mistake apparent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order of the Appellate Tribunal is to be set aside with a direction to the Appellate Tribunal to take on file the petition and dispose it of, having regard to the decision of the Supreme Court in [1999] 114 STC 1 (Shanmuga Traders v. State of Tamil Nadu). 3.. Mr. R. Mahadevan, the learned Government Advocate, contended that the Appellate Tribunal has given clear reasons in the order passed to reject a petition filed for rectification under section 55 of the Act. When an order is passed under section 55 of the Act negativing the request of the petitioner, then no revision lies to the Special Tribunal against the rejected petition. 4.. We have considered the contentions carefully and perused the records. A rectification is undertak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation. The petitioner before the High Court had purchased matches from a manufacturer who was covered by that exemption notification. The petitioner contended that the point of levy being the first sale in the State and the first sale having been exempted from payment of tax, there was no tax liability in respect of subsequent sales of the same goods. The High Court rejected the contention on the ground that the specific exemption would then get converted into a general exemption. It said: 'As we have already held, that the exemption in relation to a particular sale will not be available to other subsequent sales, the taxing statute has to operate in respect of other sales, and the petitioner's sale becomes taxable being the first taxable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able sale; it fixes it at 'the point of first sale'. The impugned circular cannot validly shift the point of levy from the first sale to a subsequent sale and it is, therefore, bad in law." 5.. Thus, the decision given by the Supreme Court was in the context of declared goods taxable at a single point. The decision of the Madras High Court in the case of Vasu General Traders reported in [1987] 66 STC 358 did not deal with declared goods and it was not overruled in the decision of the Supreme Court. Therefore, the decision reported in [1999] 114 STC 1 (Shanmuga Traders v. State of Tamil Nadu) could be relied upon only in support of the taxability of declared goods at a single point. In the present case, the petitioner dealt with voltage st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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