STATE OF TAMIL NADU Vs. SABARIGIRI INDUSTRIES

JUDGEMENT

(1.) The above tax case revision is at the instance of the Revenue against the order passed by the Tamil Nadu Sales Tax Appellate Tribunal (Main Bench), Chennai, for the assessment year 1996-97. The questions raised in the above tax case revision is as follows:

(2.) The assessee went on appeal before the Appellate Assistant Commissioner. The Appellate Assistant Commissioner, following the decision of this court (Mad) (State of Tamil Nadu v. Subbu Chemicals, 1996 102 STC 613 held that since the order passed by the assessing officer under section 55 of the Act is not the one made under any of those enumerated provisions for which appeal remedy was available under section 31 of the Act no appeal would lie as against the order passed by the assessing authority.

(3.) The assessee went on further appeal before the Sales Tax Appellate Tribunal, who allowed the appeal, holding that the order passed on rectification was not a rejection order on an assessee's application, but it had gone into the merits of the assessment. Thus the Tribunal held that the order was an appealable order.