1974 (8) TMI 96

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....y VEERASWAMI, C.J.-This writ appeal involves a problem of application of section 55(1) of the Madras General Sales Tax Act, 1959, to its facts. The assessment was on 14th October, 1967. Purchases of raw hides and skins in the State during the assessment year were brought to tax. There was an appeal which was dismissed on 20th December, 1967. On 18th April, 1969, was the decision in Sadak Thamby & ....

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.... was successful. In our opinion, the order under appeal cannot be sustained. The question in this case is not whether where a law has been declared to be such and such by a decision, it could be applied to a state of affairs which had become concluded by the decision. When a statutory provision is interpeted as to its precise ambit and effect, it will have effect right from the inception of the....

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....e necessary facts, such omission will not be an error within the meaning of section 55. Madras Auto Service Private Ltd. v. Joint Commercial Tax Officer[1969] 23 S.T.C. 111. relied on for the assessee-respondent dealt with a different situation. That was a case where no subsequent decision was involved and there was an error apparent on the face of the record, inasmuch as the facts before the auth....