TaxTMI 
TaxTMI 
2009 (3) TMI 490
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....the said Act?" 2. The appellant (hereinafter referred to as "the Company") is carrying on the business of supplying, installing, testing and commissioning of diesel generators. Its transactions are exclusively with Government departments and pre dominantly with Bharat Sanchar Nigam Limited. The Company is an assessee under the provisions of the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as "the Act") on the file of the Commercial Tax Officer, Vadapalani II Assessment Circle (hereinafter referred to as "the CTO"). For the assessment year 2000-01, the Company reported a total and taxable turnover Rs.7,99,58,648/- and Rs.4,53,09,582/- respectively in respect of works contract. The CTO determined the total taxable turnov....
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....he entire amount cannot be treated as taxable amount. As per Section 2(r) turnover includes only sales price. Even if the consolidated amount is mentioned in the invoice, the seller and buyer are aware of the break up then the tax element should be deemed to have been included in the price and accordingly the sale price, turnover and taxable turnover have to be arrived at. (Bombay Burma Trading Co. V. State of Tamil Nadu (1986) 63 STC 411). 4. The said petition was considered by the CTO and issued an order of rectification dated 1-2-2005. Though the assessing authority accepted the petition on the three grounds, he did not accept one grounds In respect of the works con tract receipts, the CTO granted deduction towards labour charges at 1....
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....unity of being heard. Grounds on which rectification can be ordered are provided under Section 55(1) to 55(3-A) of the Act. As against the order of rectification, an appeal would lie in terms of Section 55(4) of the Act. The section reads as under:- "Section 55. Power to rectify any error apparent on the face of the record - (1) An assessing authority or an appellate or revising authority (including the Appellate Tribunal) may, at any time within five years from the date of any order passed by it, rectify any error apparent on the face of the record: Provided that no such rectification which has the effect of enhancing an assessment or any penalty shall be made unless such authority has given notice to the dealer and has allowed....
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....ry same words are employed in sub-sections (2), (3) & (3-A) of Section 55 as well. The said issue in fact came up for consideration before a Division Bench of this Court in the judgment in The State of Tamil Nadu v. The Crompton Engineering Company (madras) Limited, (1977) 39 STC 260 and the Division Bench has observed as follows:- "This express statutory provision makes it clear that the provisions relating to appeal and revision shall apply only when an order of rectification is made, and not when the authority concerned refuses to pass an order of rectification. The above reasoning and conclusion of ours will be sufficient answer to the contentions of the learned Counsel for the respondent that Section 55 of the Act should be treated ....