STATE OF TAMIL NADU Vs. GOUNDER AND COMPANY

JUDGEMENT

(1.) THE respondent is the assessee, a dealer in grams. Both before the assessing authority as well as before the Appellate Assistant commissioner of Commercial Taxes, Pollachi and the Sales Tax Appellate Tribunal (Additional Bench), Coimbatore, the contention of the assessee that fried grams fell under the category of declared goods and, therefore, the sale turnover of the same could not be included in the total turnover for the purpose of levy of additional sales tax failed. It was held by all the three statutory authorities that fried grams could not be treated as declared goods as they were different from grams. Thus holding that fried grams did not fall under item 6 (a) of the second Schedule, the turnover relating to the same was taken as part of the total turnover for the purpose of levy of additional sales tax. After the assessee failed before the Tribunal vide order of the Tribunal dated 21st march, 1980, it appears that the assessee filed a review petition under section 36 (6) (a) of the Tamil Nadu General Sales Tax Act, 1959, seeking a review of the order of the Tribunal dated 21st March, 1980 in C. T. A. No. 504 of 1979. It was asserted on behalf of the assessee before the Tribunal that after the order of the Tribunal dated 21st March, 1980, the assessee came across a judgment of the high Court wherein a view had been taken which ran contra to the view of the authorities as regards fried grams not being declared goods. THE judgment of the High Court was rendered in Nataraja Mudaliar and Co. v. State of Tamil Nadu 1982 (51) STC 55 (Mad. ). THE Tribunal took note of the judgment and reviewed the earlier judgment and held that fried grams were declared goods falling under item 6 (a) of the Second Schedule. THE Revenue is aggrieved and has come up in revision.

(2.) THE short question that has been raised before us by the learned Additional Government Pleader (Taxes) in this revision petition relates to the scope of the power of review under section 36 (6) (a) of the Tamil nadu General Sales Tax Act. It is submitted that the power of review could not be utilised to set at naught the earlier order of the Tribunal only on the ground that a judgment had been rendered subsequently by the High Court taking a view which was contra to the view of the Tribunal. In support of this submission, the learned Government Pleader relies upon the judgment in gollapudi Suryanarayana Chetty v. State of Tamil Nadu 1980 (45) STC 227 (Mad. ).