A V PONNIAH Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THIS is an assessee's appeal against the order passed by the Joint Commissioner of Commercial Taxes in a suo motu revision of the order of the Appellate Assistant Commissioner, Tiruchirappalli.

(2.) THE controversy in this appeal relates to the purchases of dried plantain barks for Rs. 46, 341 by the dealer from non-assessees in circumstances in which no tax was payable under section 3, 4 or 5 of the Tamil nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959) (hereinafter referred to as "the Act") and which material was utilised by the dealer for packing snuff. THE assessing authority considered the turnover of rs. 46, 341 as liable to purchase tax under section 7-A of the Act. THE dealer preferred an appeal against the order of assessment before the Appellate assistant Commissioner. On the question of the assessment under section 7-A on the purchase turnover of dried plantain bark, the Appellate Assistant commissioner set aside the assessment. In exercise of the power under section 34 of the Act, the Joint Commissioner, after issuing notice to the dealer, suo motu revised the order of the Appellate Assistant Commissioner, and setting aside the order of the Appellate Assistant Commissioner after hearing the parties, restored that of the assessing authority. Hence this appeal.