LAKSHMI TRADING CO Vs. JOINT COMMISSIONER

JUDGEMENT

(1.) THE assessee has filed the writ petition challenging the order of the Joint Commissioner passed in Ref. No,2/125123/94 in SMR 97-96 dated 05.05.1998 for the assessment year 1991-92.

(2.) THE brief facts of the case are as follows : THE assessee is a dealer in coriander seeds. For the assessment year 1991-92, the assessee claimed exemption for a sum of Rs.35,77,232.77 on account of the consignment sale effected through its agent. THE said claim was rejected by the assessing officer by his order dated 28.02.1994. THE assessing officer rejected form F declaration filed by the assessee as well as the other relevant materials. Challenging the same, the assessee has filed an appeal before the Appellate Assistant Commissioner. THE first appellate authority in and by his order dated 22.09.1994 after considering the entire materials available on record, has allowed the appeal. However, by exercising his power under section 34 of the Tamilnadu General Sales Tax Act, the Joint Commissioner in and by his order dated 05.05.1998 has set aside the order of the Appellate Assistant Commissioner and restored that of the assessing officer. Being aggrieved by the same, the assessee has preferred the present writ petition.

(3.) MOREOVER, it is not in dispute that for the assessment years 1989-90 and 1992-93, the joint Commissioner has accepted the reply filed by the assessee and dropped the proposal to revise the order of the first appellate authority.