SESA GOA LTD. Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) HEARD Mr. M.L. Varma, learned Senior Counsel for the Appellant and Mr. Pratap Venugopal, Learned Counsel for the Respondents. In these two appeals, the challenge is to the judgment and Order dated 10th June, 2002 passed by the High Court of Bombay at Panaji in WP No. 164/2002 and 165/2002 whereby the High Court has upheld the constitutional validity of Section 27(3A) of the Goa Sales Tax Act, 1964 (hereinafter referred to as the 'Act') and also declined to interfere with the show cause notice that was issued by the Commissioner of Sales Tax under the aforestated provision, and the clarification made vide letter dated 10th May, 2002.

(2.) THIS Court, while issuing notice on 16.09.2002, had passed the following order:

(3.) MR . M.L. Varma, learned senior counsel appearing on behalf of the Appellant, does not intend to press the said ground. However, the submission of the learned senior counsel is that the Commissioner could not have exercised the power of the revision Under Section 27(3A) of the Act. He further submitted that where the matters had travelled to the Tribunal on the same issue for the earlier assessment years and attained finality, it was not open to the Commissioner to encroach upon the same to adjudicate under the guise of revisional jurisdiction for the subsequent assessment years. We find that in respect of the assessment years 1986 -87 and in some other assessment years, the Assessing Officer and the Assistant Commissioner had disallowed exemption from sales tax under Entry 68 of Second Schedule of the Act and the matter travelled to the Tribunal and the decision was ultimately rendered in favour of the Assessee by the Tribunal and the matter attained finality as the Department did not challenge the order of the Tribunal. In respect of certain assessment years, the Assessee succeeded before the assessing officer and the Assistant Commissioner.