STATE OF TAMIL NADU Vs. ULTRAMARINE PIGMENTS LIMITED

JUDGEMENT

(1.) THE department is the petition herein. Before the assessing officer, the assessee claimed exemption of Rs. 44, 227. 17 and Rs. 23, 267. 01, totalling to Rs. 67, 494. 18, since the sales were not fructified.

(2.) THE assessment year involved in this revision is 1976-77. THE assessing officer found that out of the claim Rs. 44, 227. 17, the claim for Rs. 24, 713. 79 is barred as it related to the assessment year 1975-76. Similarly in respect of detergent (branch) to the claim to the tune of rs. 3, 308. 88 was also found time-barred. In view of this, the assessing officer, disallowed the claim and accordingly levied tax at 8 per cent. on Rs. 24, 713. 79 and 5 1/2 per cent. on Rs. 3, 308. 88. On appeal, the Appellant assistant Commissioner confirmed the order passed by the assessing officer. On further appeal before the Tribunal, the assessee made an alternative plea that inasmuch as the same goods were taxed twice, once in the assessment year 1975-76 and again in the assessment year 1976-77, the assessee is entitled to refund of sales tax paid. For the assessment year 1975-76, since goods sold are taxable at single point, the Tribunal accepted this plea put forward by the assessee and granted the relief as prayed for. It is against that order, the department is in revision before this Court.