TMI Blog2005 (6) TMI 557X X X X Extracts X X X X X X X X Extracts X X X X ..... to tax at the rate of 7 % under entry 42 in Schedule II, Part A of the Gujarat Sales Tax Act, 1969 (for short the Act ) as it then stood. Thereafter, the present opponent had applied to the learned Commissioner of Sales Tax u/s.62 of the Act for determining the tax payable by it in respect of porcelain and Insulator and other articles of porcelain sold by it. The Competent Authority i.e. Deputy Commissioner, Sales Tax Department, u/s.62 of the Act, by his order dated 9.11.1981, held that the articles in question fell within the ambit of Entry 42, Schedule II, Part A to the Act and that it was liable to pay tax at the rate of 7 % on the said articles. 3. It appears that after STO passed the assessment order on 30.4.1979 for the Assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i.e Dy. Commissioner of Sales tax was not set aside by any higher Authority, as it was not challenged further by the department. Thus, it has become final in the case of assessee. Therefore, now it is not open to the authority to take up its case in suo-motu review. 4. The Assistant Commissioner, however, held that suo-motu powers were exercised within a period of limitation of three years and also held that he was bound by the Judgment of the Gujarat Salestax Tribunal (for short the Tribunal ) delivered in the case of M/s. CERAMIC INDUSTRIES v/s. THE STATE OF GUJARAT wherein the Tribunal held that Porcelain Insulator were covered by Entry 41, Schedule II, Part A to the Act and, therefore, the tax was leviable at the rate of 10 % on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ercise of the revision power under section 67 of the Gujarat Sales Tax Act, 1969, was contrary to the provisions of law in the instant case ? (ii)Whether on the facts and in the circumstances of the case, the sales of porcelain insulators were taxable under Entry 41 in Schedule II, Part A to the Gujarat Sales Tax Act, 1969 or would fall under entry 42 in Schedule II, Part A, to the said Act ? 6. If the first question is decided in affirmative then there is no need for us to decide the second question. 7. We have already narrated the sequence of events taking place in the matter in brief, but at the cost of repetition, we would like to state that ( i) For the assessment year starting from 14.1976 to 31.3.1977 STO passed assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion Application filed by the respondent assessee and quashed and set aside the order passed by the Assistant Sales tax Commissioner in suo motu revision by holding that the purpose of the provisions contained in section 62 of the Act was to bring about the finality of the doubt concerning payment of tax by an assessee in respect of any sale or purchase of particular article. 9. Section 62(1) of the Act clearly provides that if any question arises, otherwise than in proceedings before a Court, or proceedings under section 41 or 44, whether for the purpose of the Act any tax is payable in respect of particular sale or purchase or if tax is payable in respect of particular sale or purchase or if tax is payable, the rate thereof, the Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provides that proceeding in revision may be entertained upon an application where the applicant satisfies the Commissioner that he had sufficient cause for not preferring the Appeal against the order in respect of which the revision Application was made. Admittedly, in this case no such revision application was filed. Under the circumstances, the scope of suomotu revision u/s.67(1) at the hands of the Assistant Commissioner was very narrow and limited. When finality is attached to the matter between the parties then final decision arrived at in favour of the assessee u/s.62 of the Act cannot be reviewed on the ground that there was subsequent order of the Tribunal in which Tribunal had taken different view of the matter. 11.In view of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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