STATE OF TAMIL NADU Vs. SUBBU CHEMICALS

JUDGEMENT

(1.) THIS revision is directed against the order passed by the sales Tax Appellate Tribunal, in C. T. A. No. 209 of 1981 which is turn arose out of the order passed by the Appellate Assistant Commissioner, Pollachi. Before the assessing officer, the assessee filed a rectification petition under section55 of the Tamil Nadu General Sales Tax Act, 1959, hereinafter referred to as "the TNGST Act". In the rectification application, the assessee stated that the goods purchased by the assessee was gum-resin and not resin. The assessing authority, considering the fact that the assessee was dealing in resin, imposed tax at 8 per cent. According to the assessee, the goods dealt with by it was gum-resin and therefore the tax is leviable at 4 per cent. But his application was rejected by the assessing authority. As against the order, the assessee preferred an appeal before the Appellate Assistant Commissioner. The Appellate Assistant Commissioner dismissed the appeal for the reasons stated in his order. Thereafter, the assessee preferred an appeal before the appellate Tribunal. The Appellate Tribunal allowed the assessee's claim and directed the assessing officer to complete the assessment and levy the tax at 4 per cent multi-point under section3 (1) of the TNGST Act. It is against that order, the present revision has been preferred by the Revenue.

(2.) LEARNED Additional Government Pleader (Taxes)submitted that the Appellate Tribunal has no jurisdiction to entertain the appeal filed by the assessee against the order passed by the Appellate assistant Commissioner since the Appellate Assistant Commissioner has no jurisdiction to entertain the appeal filed against the order passed by the assessing officer under section55 of the TNGST Act. LEARNED Additional government Pleader (Taxes) also submitted that even though this point was not raised either before the Tribunal or before Appellate Assistant Commissioner since it is a question of law going into the root of the matters which can be raised at that stage. The learned Additional Government Pleader submitted that the order passed under section55 of the TNGST Act is not appealable under section 31 of the Act since under section31 of the TNGST Act, section55 of the act was not enumerated. As against the orders which were not enumerated under section31 of the TNGST Act, only a revision will lie under section33 of the tngst Act, according to the learned Additional Government Pleader (Taxes ). In support of her contentions, the learned Additional Government Pleader relied upon a decision of this Court reported in State of Tamil Nadu v. Crompton engineering Company (Madras) Limited 1977 (39) STC 260 and in Dunlop India Ltd. v. Joint Commercial Tax Officer, Mount Road II Division, Madras 1978 (41) STC 41.

(3.) ACCORDINGLY, the order passed by the Tribunal is set aside and the revision is allowed. No costs. .