TMI Blog2007 (3) TMI 681X X X X Extracts X X X X X X X X Extracts X X X X ..... e tea brokers, auctioneers and registered dealers under the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as the Local Act ) as well as the Central Sales Tax Act, 1956 (hereinafter referred to as the CST Act ). According to the petitioners, the petitioners conducted their business for and on behalf of the producers of tea and they assist the tea estate owner to sell their products and for the service rendered by the petitioners they receive their brokerage at one per cent. For the respective assessment years, the activity of the petitioner has been considered as sale and the petitioners were subjected to assessment. In respect of the sale regarded as a local sale, the TNGST assessments were made. In respect of the sal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts of the transaction, which are the subject-matter of the earlier assessments, the earlier assessment orders have to be set aside and thereupon fresh assessment orders have to be made. The assessments cannot be revised on change of opinion. However, learned Government Pleader appearing for the respondent argued for sustaining the impugned orders. Heard the arguments of the learned counsel on either side. The respondents are invested with the power to treat a particular transaction according to their own wisdom and judgment as inter-State trade or intra-State depending upon the terms of the contract and the events intrinsically connected with the transaction. The crux of the point on which the respondent reversed the earlier CS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es Tax Officer as also his authority to treat the gross turnover returned to be the taxable turnover. (iv) Investment of authority to tax involves authority to tax transactions which in exercise of his authority the taxing officer regards as taxable, and not merely authority to tax only those transactions which are, on a true view of the facts and the law, taxable. The apex court in the said judgment further held that the Act provided for a complete machinery to challenge an order of assessment and the orders of assessment in the case could only be challenged by the mode prescribed by the Act and not by a petition under article 226 of the Constitution of India. The Act provided for an adequate safeguard against an arbitrary or unj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itution of India can very well balance the equities between the parties. For the foregoing reasons, the petitioners are hereby permitted to file an appeal within a period of two weeks from the date of receipt of a copy of this order, before the concerned appellate authorities. If appeals are filed within the abovesaid period, the appellate authority is directed to adjust the tax paid by the respective petitioners under the Central Act for the respective assessment years for which an appeal is filed under section 31 of the local Act so as to maintain the appeals. If any reminder of tax is there on so adjusting with the department, that is directed to be adjusted for granting interim order. If there is no reminder of the tax, as aforesaid, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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