DEPUTY COMMISSIONER OF SALES TAX Vs. CHELLAPPAN ACHARI

JUDGEMENT

(1.) The Order of the Court was pronounced by the Nambiyar, C. J. -- The revenue has preferred this revision against the decision of the Sales Tax Appellate Tribunal, Trivandrum. The assessee was a dealer in Jewellery and coffee powder at

(2.) Before the Tribunal, the assessee filed a petition seeking permission to raise an additional ground in regard to the rate of levy of the tax under S.5A of the Act. That section reads:

(3.) The learned Government Pleader on behalf of the revision petitioner objected to the Tribunal having allowed the assessee, at the stage of the second appeal, to raise for the first time the point regarding the rate of tax under S.5A read with S.5(2) of the Act. It was argued that this was outside the scope of the appellate powers of the Tribunal under S.39 of the Act. We may extract S.39.