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TMI Blog2000 (2) TMI 818X X X X Extracts X X X X X X X X Extracts X X X X ..... te the assessment afresh taking into account the decision of the apex Court in K.A.K. Anwar Co. v. State of Tamil Nadu [1998] 108 STC 258. Assessments were completed, keeping in view directions given. Orders of Deputy Commissioner were assailed before the Sales Tax Appellate Tribunal unsuccessfully. 2.. The question that falls for consideration was whether raw hides and skins are different from dressed hides and skins. Originally assessee claimed that they are same commodities which was accepted and therefore exemption was granted. 3.. In support of the application it has been urged that Anwar's case [1998] 108 STC 258 (SC) was rendered in contextually different context and even if some observations were made, which go against the cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re were two different commercial commodities, i.e., raw hides and skins and dressed hides and skins. The assessing authority having earlier accepted that the above two commodities were same and that too on the basis of certain decisions of the apex Court, a change of opinion to come to a different conclusion was not permissible. Section 14(iii) of the Central Act, in any case, treats raw hides and skins and dressed hides and skins as one and the same commodity, because it is included in the same sub-heading in section14. 5.. Each of the points raised, except the point relating to change of opinion, had been dealt with in Anwar's case [1998] 108 STC 258 (SC). As regards the stand regarding entry in section 14(iii) of the Central Act, ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mphasis* added). Here italicised. The court while interpreting the said provisions then held as under: "The real question is whether these provisions treat raw hides and skins and dressed or tanned hides and skins as one class of goods for the purpose of taxation or as two different classes of goods. If they treat them as one class of goods, the contention for the petitioner loses force as taxing of hides and skins at the time of their sale in a raw condition meets the requirements of law as hides and skins could be taxed only at a single point. If the dressed or tanned hides and skins are not taxed at the time of their sale that does not offend against the statutory provisions. No question of discrimination arises as a sale of raw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... different goods or commodities are listed together in the same sub-heading or sub-item in section 14, that does not mean that they are regarded as one and the same item. Whenever the Legislature wanted different goods placed in the same entry to be regarded as a single commodity it expressly Here italicised. provided for the same. By Act 103 of 1976, sub-sections (c) and (d) were inserted in section 15 of the Central Act. With the introduction of section 15(d), "each of the pulses referred to in clause (vi-a) of section 14, whether whole or separated, and whether with or without husk, were to be treated as a single commodity for the purposes of levy of tax under that law". If the intention of the Legislature had been that the various com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e two goods are different taxable commodities. The pivotal plea of the petitioner therefore fails. 9.. To find out the question whether there was any change of opinion to justify the action, section 35 of the Act needs to be noted. The same reads as follows: "Section 35: Powers of revision of the Deputy Commissioner suo motu.-(1) The Deputy Commissioner may, of his own motion, call for and examine any order passed or proceedings recorded under this Act by any officer or authority subordinate to him other than an Appellate Assistant Commissioner which in its opinion is prejudicial to revenue and may make such enquiry or cause such enquiry to be made and, subject to the provisions of this Act, may pass such order thereon as he thinks fit. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law, in consequence whereof lawful revenue due to the State has not been realised, or cannot be realised, or has not been levied. Law laid down by the apex Court is the law of the land and binding on all courts, Tribunals and forums. The Deputy Commissioner has the power to call for and examine any order passed or proceedings recorded under the Act by any officer or authority subordinate to him other than an Appellate Assistant Commissioner when the same is considered prejudicial to the revenue. Therefore, for exercise of the power an opinion that the order passed or recorded was prejudicial to the revenue was necessary. Undisputedly the orders which were subjected to the proceedings under section 35 were prejudicial to the revenue inasmu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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