JEEVANLAL 1929 LIMITED Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THE question arising in this tax revision case is not a very easy one to resolve, but the facility to answer that has been enhanced by almost unanimous decisions one way in favour of the assessee's contention. THE question is whether after an appeal had been taken from an order of the Appellate Assistant Commissioner before the Tribunal by the assessee in regard to matters held against them by the Appellate Assistant Commissioner, the Board of Revenue purporting to act under S. 34 of the Tamil Nadu General Sales Tax Act can exercise its power of revision under that section revise the order of the Appellate Assistant Commissioner and set aside that order, in favour of the assessee holding that a certain type of turnover is not assessable to tax.

(2.) ON the facts of this case, one of the four points taken by the assessee before the Appellate Assistant Commissioner was that canteen sales were not taxable. This contention was accepted by the Appellate Assistant Commissioner. But the other three contentions raised by the assessee were negatived. The assessee, therefore, appealed to the Appellate Tribunal in regard to the three point which the Appellate Assistant Commissioner held against them.

(3.) WE shall first read S. 34 which is as follows :-