STATE OF TAMIL NADU Vs. RALLIS INDIA LIMITED

JUDGEMENT

(1.) The question that arises in this case is whether the State can file a petition for enhancement before the Tribunal in respect of a turnover which was not in dispute before the Appellate Assistant Commissioner. This question came up for consideration before this Court and on more than one occasion this Court has held that the Tribunal can entertain the enhancement petition eve in respect of a turnover which was not questioned by the assessee before the Appellate Assistant Commissioner. The relevant decisions of this Court are in (T.C. No. 1304 of 1977 rendered on 26th August, 1982) State of Tamil Nadu v. Pyarelal Malhotra and (T.C. No. 1284 of 1977 rendered on 15th April, 1982) State of Tamil Nadu v. Kutty Flush Doors & Furniture Co. (P.) Ltd. and the decision in Deputy Commissioner of Commercial Taxes v. Panayappan Leather Industries. In view of the said decision upholding the right of the Revenue to file a petition for enhancement in respect of a turnover which was not the subject-matter of dispute before the Appellate Assistant Commissioner, this tax case has to be allowed and the matter remitted to the Tribunal for consideration of the Revenue's petition for enhancement on merits and ordered accordingly. There will be no order as to costs.