1964 (7) TMI 16

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....ed by RAMAKRISHNAN, J.-The question that has arisen for decision in these three revision cases is identical but with this difference that in T. C. No. 31 of 1963 the matter was dealt with under the 1959 Act, amended, whereas in T. C. Nos. 30 and 53 of 1963, the matter was dealt with under exactly analogous provisions of the Sales Tax Act of 1939. For the sake of simplicity, we shall take the new A....

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....nditions as may be prescribed." Section 12 provides for the procedure for assessment. Section 31 prescribes for an appeal against an order by the appropriate authority under specified sections which include section 12. In the present case, declared goods falling within the Second Schedule were assessed by the assessing authority in this State, and subsequently on proof that the assessees had sold ....

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.... refusing refund under the proviso to section 4 is an order which falls under section 12 of the General Sales Tax Act, 1959, and is therefore appealable under section 31 of that Act. We are of the opinion that the view of the lower Appellate Tribunal is right. As mentioned by us already, section 4 is the charging section in respect of declared goods and section 12 provides the procedure for enforc....

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....ection 4, when the assessee approaches the assessing authority and proves the conditions stated in the proviso, what he seeks in essence is a modification of the original assessment order and he can be considered as seeking a review of the original order itself so as to enable him to get a refund of the tax imposed. From this point of view, the enforcement of the proviso cannot be disassociated fr....