1988 (5) TMI 351

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....ocate, for the appellant.   --------------------------------------------------   The judgment of the Court was delivered by   RANGANATH MISRA, J.-This appeal by special leave is directed against the order of the Karnataka High Court in a revision petition taken before it by the Revenue under the Mysore Sales Tax Act, 1957. The respondent- assessee, a dealer under the Act ma....

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....ent in favour of the assessee and the additional demand was set aside. The Tribunal came to hold: "When there is an assessment, in our opinion, once under the Act passed according to law, the same stands as long as it is not set aside under the provisions of the Act. As long as it stands, it is not open to the same authority to ignore the order and pass another order which cannot co- exist with....

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....ion 5(3)(a) of the Act were passed, the authorities were wrong in having passed an assessment order under section 12-A of the Act in respect of the same turnover against the appellant." The revision taken by the State to the High Court against the order of the Tribunal was disposed of against the Revenue by relying upon an earlier decision of the court in G.K. Chikanarasimhiah v. Assistant Comm....

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....sed on the same turnover to tax which has already been collected. It is not disputed that sale of safety matches is liable to first point tax at the prescribed rate. Since one set of tax has already been collected from the depot holders at the point of sale to the assessee within the State, we see no justification to allow a second set of tax to be raised. In view of this finding, the answer to....