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TMI Blog2010 (4) TMI 1006X X X X Extracts X X X X X X X X Extracts X X X X ..... form XVII transactions. The petitioner contended that when the goods are sold in form XVII, the Revenue cannot take action against the seller who has no obligation to enquire into whether the buyer is engaged in process of manufacture or utilised the goods sold for the abovesaid purpose. Going by the decision rendered by this court in W.P. No. 10810 of 2000 resulting in setting aside the order, the matter was remitted back to the assessing officer to determine the turnover covered by valid form XVII. Admittedly a revised order was passed on September 29, 2009 by giving effect, to this court's order, refixing the turnover. The respondent raised a demand for a sum of Rs. 24,970 after giving credit to the tax already paid and a sum of Rs. 1, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reconsider the claim on form XVII turnover. Consequently, there can be no cause of action to challenge the assessment order in respect of other issues. It is seen that the decision rendered by the learned single judge in Sumangala Steels Limited v. Chairman, Tamil Nadu Sales Tax Appellate Tribunal reported in [2004] 137 STC 517 (Mad) csnfirmed by the Division Bench of this court in Sumangala Steels Ltd. v. Cfhairman, Tamil Nadu Tax Appellate Tribunal reported in [2009] 21 VST 394 (Mad) holding that the rectification of assessment was not an appealable order. A perusal of the said decision shows that in the reported decision, the original assess ment therein was made on the petitioner under the Tamil Nadu General Sales Tax Act in respect o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was as regards the turnover covered by form XVII. However, while passing orders, this court set aside the entire assessment and had given directions to the assessing authority to reconsider the matter afresh, particularly as regards the turnover covered by form XVII. Consequent on that, the assessing authority had considered the claim pertaining to form XVII and passed the order on September 29, 2009. A perusal of the order dated September 29, 2009 shows that while working out the relief, the assessing authority has made fresh demand on refixation of turnover of sales by way of reassessment. The learned Additional Government Pleader submits that the order impugned is only a giving effect order, consequently no appeal will lie. Though the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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