STATE OF TAMIL NADU Vs. EVEREST TRADING COMPANY

JUDGEMENT

(1.) This is a revision petition filed by the State of Tamil Nadu represented by the Deputy Commissioner (C.T.), Madras Division, Madras-1, for reversing the order of the Second Additional Bench of the Sales Tax Appellate Tribunal in T.M.P. No. 508 of 1977 in T.A. No. 64 of 1977, allowing the petition and setting aside the order passed in T.A. No. 64 of 1977, sustaining the addition of Rs. 10, 000 made to the taxable turnover of the assessee for the assessment year 1975-76, and holding that the disputed turnover of Rs. 10, 000 being the subject-matter of appeal in T.A. No. 64 of 1977 forms the taxable turnover of the assessee determined for the assessment year 1975-76 is not correct.

(2.) The learned Government Pleader contends that the order under revision is erroneous in the sense that the Tribunal has not properly appreciated the scope and extent of power vested in it under section 55 of the Tamil Nadu General Sales Tax Act, 1959. It is submitted on behalf of the Revenue that the Tribunal has followed the decision reported in Kuppana Gounder v. Appellate Assistant Commissioner 1973 (32) STC 522 (Mad.) which has been reversed by the Division Bench of this Court in Appellate Assistant Commissioner v. N. Kuppana Gounder 1975 (35) STC 170. In other words, it is represented on behalf of the Revenue that the Tribunal ought not to have entertained the application under section 55 of the Act in view of the facts and circumstances of the present case. It is also submitted on behalf of the Revenue that the Tribunal ought to have followed the decision in Kalyan Textiles v. Appellate Assistant Commissioner 1972 (29) STC 381 (Mad.).

(3.) Mr. K. Mani, the learned counsel for the respondent, on the other hand, submits that the Tribunal is correct in having rendered the order under revision since the decisions reported in Kuppana Gounder v. Appellate Assistant Commissioner 1973 (32) STC 522 (Mad.). Appellate Assistant Commissioner v. Kuppana Gounder 1975 (35) STC 170 (Mad.), State of Tamil Nadu v. Thakorebhai and Brothers 1983 (52) STC 104 (Mad.) and State of Tamil Nadu v. KS. M. G. Meenambal and Co. 1984 (56) STC 82 (Mad.) support the said decision under revision.