TaxTMI 
TaxTMI 
2018 (1) TMI 1698
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....002 made in C.T.A.No.430 of 2002 on the file of the Tamil Nadu Sales Tax Appellate Tribunal (AB), Coimbatore. 2. Short facts leading to the Tax Case Revision are that, the respondent herein, are the manufacturer of sugar and dealers in granite, molasses, fertilizer etc, and accessed on a total and taxable turnover of Rs.70,27,19,167/- and 43,03,53,904/- respectively, for the assessment year 1996-97, under Tamil Nadu General Sales Tax Act, 1959 by the Commissioner Tax Officer, Mettupalayam Road Circle, Coimbatore. The Assessing Authority in his order dated 28.8.2000, levied Additional Sales Tax of Rs.42,27,150/- at the rate of 2.5% on the turnover of Rs.16,90,85,969/- as the taxable turnover of the dealer upto 31.7.96 exceeded Rs.10 lakhs. ....
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....resented before this Tribunal at the time of passing its order. The decision of the Tamil Nadu Taxation Special Tribunal, Chennai, in Geethanjali Mills vs. Commercial Tax Officer, Sankarankoil, relied on by the Revenue has been actually considered by the Assessing Authority and learned first appellate authority. This Tribunal has also considered the above decision of the Tamil Nadu Taxation Special Tribunal before coming to the conclusion that the Additional Sales Tax liability would arise for the year 1996-97 only if the total taxable turnover crosses Rs.100 crores. If the Revenue is aggrieved of the order of the this Tribunal, it should have filed Tax case before the Hon'ble High Court of Madras. But the Revenue has filed the Review a....
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....eriod from 01.04.1996 to 31.07.1996, since the turnover exceeded ten lakhs. The Tribunal has failed to consider that enhancement of exemption from 10 lakhs to 100 crores, was made only with effect from 01.08.1996, by Amendment Act 31 of 96, and the threshold limit was increased only with effect from 01.08.1996 and therefore, according to the petitioner, till 31.07.1996, the levy of Additional Sales Tax should be made, as per the existed section 2(1)(a) of the Tamil Nadu General Sales Tax Act, 1959 7. Revision petitioner has further submitted that in a decision in Tvl.Geethanjali Mills v. Commercial Tax Officer, Sankarankoil [O.P.No.739 of 1999, dated 22.06.1999], the Special Tribunal held that there is liability to pay Additional Sales Tax....
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.... the case of a dealer including the principal selling or buying goods through agents whose taxable turnover for a year exceeds ten crores of rupees, be increased by an additional tax, calculated at the following rates, namely :- Rate of tax (i) Where the taxable turnover exceeds ten crores of rupees, but does not exceed twenty five crores of rupees : 1% of the taxable turnover (i-a) Where the taxable turnover exceeds twenty five crores of rupees, but does not exceed fifty crores of rupees : 1.5 percent of the taxable turnover (ii) Where the taxable turnover exceeds fifty crores of rupees, but does not exceed one hundred crores of rupees : 2 percent of the taxable turnover (iii) Where the taxable turnover exceeds one h....
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....purpose of this clause in respect of a dealer liable to pay tax under Section 7-C of the said Act for the financial years commencing on the 1st day of April 1993, shall be the total value referred to in the said section." 9. By inserting clause (aa) of sub-Section (1) of Section 2 in Act 31/96, a new slab rate is introduced to the dealers (other than a casual trader or agent of a non-resident dealer or a local branch of a firm or company situate outside the State). By the above amendment, the slab rates as existed from 01.04.1993 to 31.07.1996, continue to apply from 01.08.1996 onwards. 10. Order impugned in the instant revision petition is whether, the Tribunal has erred in dismissing the review petition, filed by the State, without cons....
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....osite to observe that where a review is sought on the ground of discovery of new matter or evidence, such matter or evidence must be relevant and must be of such a character that if the same had been produced, it might have altered the judgment. In other words, mere discovery of new or important matter or evidence is not sufficient ground for review ex debito justiciae. Not only this, the party seeking review has also to show that such additional matter or evidence was not within its knowledge and even after the exercise of due diligence, the same could not be produced before the Court earlier. 15. The term `mistake or error apparent' by its very connotation signifies an error which is evident per se from the record of the case and do....