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TMI Blog2014 (4) TMI 954X X X X Extracts X X X X X X X X Extracts X X X X ..... against the orders passed by Tribunal dated 12.09.2013 allowing appeal preferred by Dealer and holding that Assessing Authority was not justified in revising the assessment order on the basis of subsequent decision of the Court since it does not amount to rectification of mistake but it amounts to change of opinion, which is not permissible. 3. It appears that for the assessment year 2002-03 and 2003-04 the Assessing Authority accepted claim of exemption set up by assessee in respect of Sight Saving Goods and Auto Refrecto Meter treating the same as medical equipment. Subsequently the Assessing Authority took a view that these are electronic items and are not liable to be exempted. Accordingly it reviewed his order of assessment and impos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing, appellate or revising authority or the Tribunal may, on its own motion or on the application of the dealer or any other interested person rectify any mistake in its order, apparent on the record within three years from the date of the order sought to be rectified: Provided that where an application under this sub-section has been made within such period of three years, it may be disposed of even beyond such period: Provided further that no such rectification as has the effect of enhancing the assessment, penalty, fees or other dues shall be made unless reasonable opportunity of being heard has been given to the dealer or other person likely to be affected by such enhancement. 2. Where such rectification has the effect of enhancing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bench in Special Appeal No. 679 of 1963, decided on 03.01.1964 while confirming a Single Judge judgment of this Court in Sarin Textiles Mills Vs. Sales Tax Officer, 1964 ALJ 671. 9. It is admitted in the present case that Assessing Authority applied its mind and accepted exemption from tax with regard to Sight Saving Goods and Auto Refrecto Meter by treating the same in the category of "scientific goods". There was no otherwise binding authority which can be said to have been ignored by Assessing Authority while taking the above view. That being so, a subsequent decision taking a different view in the matter cannot be relied on to claim that earlier there was an error on the part of Assessing Authority. 10. I, therefore, find that the vi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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