GIRIDHARLAL PARASMAL Vs. STATE OF MYSORE

JUDGEMENT

(1.) The petitioner, who is a dealer in cloth of different varieties, some of which are entitled to exemption from sales tax, made a return in respect of his turnover for the financial year 1958-59 showing gross turnover of Rs. 1,25,456, out of which a turnover of Rs. 32,695 alone was shown as liable to tax. The Commercial Tax Officer, after looking into the accounts and examining the return, accepted the net turnover liable to tax to be Rs. 32,695.47 and imposed tax as follows :- "Tax at 6 per cent. on Rs. 29,128.19 (Mill) will be Rs. 1,747.68 Tax at 3 per cent. on Rs. 1,967.05 will be Rs. 59.01 Tax at 9 per cent. on Rs. 1,600.23 will be Rs. 144.00 Total Rs. 1,950.69".

(2.) The petitioner preferred an appeal to the Deputy Commissioner of Commercial Taxes and pleaded that the turnover of Rs. 29,128 taxed at six per cent. as shown above was turnover which was entitled to exemption under entry 8A of the Fifth Schedule and that it was by mistake that he had shown it as part of the turnover liable to tax. The Deputy Commissioner refused to entertain this plea for no reason except that the petitioner had not brought this mistake to the notice of the assessing authority and stating it as a proposition of law that it was not open to the assessee to raise this point for exemption on an item on which no claim had been made by him before the assessing authority.

(3.) The petitioner then appealed to the Sales Tax Appellate Tribunal. The said Tribunal, after giving a long extract from the order of the Deputy Commissioner, disposed of the matter very briefly as follows :-