TMI Blog2020 (12) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... f India provides that no law for State shall impose or authorize the imposition of tax on supply of goods or of services or both where such supply takes place in the course of import of goods or services or both into, or export of goods or services or both out of territory of India. Thus, the levy of Value Added Tax under the Act on the goods which were sold during the course of import was clearly outside the purview of the Act. This was an error apparent on the face of the record. Even though, the assessing officer has referred to Section 39(1) of the Act, however, in substance, the Assessing Officer has exercised the powers under Section 69(1) of the Act, which deals with rectification of the mistake. Section 69(1) of the Act empowers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions of the Act and is engaged in the sale of electronics, electrical and telecommunication equipments and also undertakes installation works. The petitioner had filed monthly return in Form Vat 100 for the month of July 2008 and had remitted taxes. The petitioner had purchased and sold goods worth ₹ 1,35,81,384/- in the course of import to the territory of India, which falls within purview of section 5(2) of the Central Sales Tax Act, 1956 to ISRO Telemetry tracking and command network Bangalore (Hereinafter referred to as 'ISTRAC' for short). The aforesaid institution is a public funded research institution under the administrative control of Space, Government of India. However, the petitioner inadvertently, on sale whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate Tribunal (hereinafter referred to as 'the tribunal' for short) by filing an appeal. The tribunal by an order dated 20.07.2015 dismissed the appeal inter alia on the ground that there is neither any illegality nor any impropriety in the order passed by the revisional authority and invoking powers under Section 63-A of the Act. In the aforesaid factual background, this revision has been filed. 4. Learned counsel for the assessee submitted that the assessing authority is entitled to assess the levy of tax as per the provisions of the Act and does not have any jurisdiction to make assessment to tax to any transactions, which are not liable to tax under the Act. It is further submitted that the tribunal grossly erred in upholdi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was an error apparent on the face of the record. Even though, the assessing officer has referred to Section 39(1) of the Act, however, in substance, the Assessing Officer has exercised the powers under Section 69(1) of the Act, which deals with rectification of the mistake. Section 69(1) of the Act empowers the prescribed authority, assessing authority or revisional authority to rectify any mistake apparent from the record. Since, the levy of tax under the Act on the sale of goods during the course of import was an error apparent on the face of the record, the Assessing Officer in purported exercise of powers under Section 69(1) of the Act has rightly rectified the same. It is trite law that from the tenor of the order, the source of power ..... X X X X Extracts X X X X X X X X Extracts X X X X
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