1977 (1) TMI 145

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....ns preferred by the State against the order of the Sales Tax Appellate Tribunal dated 1st August, 1972, in respect of two assessment years 1967-68 and 1968-69 dealing with the same assessee. The respondent in this case, treating himself as a dealer in cane jaggery and jaggery powder, filed A1 returns for both the years. The returns were accepted, and the assessments were made accordingly. Subseque....

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....s jurisdiction under section 32 of the Tamil Nadu General Sales Tax Act. The Deputy Commissioner, without going into the merits of the case, dismissed the petitions in limine on the ground that the respondent had allowed the assessments to become final, that he himself had not preferred any appeals and that even though the judgment of this court came into existence later he should have kept the ma....

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....e orders of the Tribunal allowing these appeals, the present revision cases have been preferred by the State. As far as the Tribunal holding that the Deputy Commissioner should not have dismissed the revision petitions in limine and should have disposed them of on merits is concerned, we are of the opinion that the Tribunal is right. If a person like the respondent had availed himself of the re....

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....t pursue the matter in appeal. We are clearly of the opinion that the Deputy Commissioner was in error in dismissing the revision petitions filed by the respondent herein in limine without disposing of the same on merits. The next question for consideration is whether the Tribunal was justified in going into the merits without remitting the matter to the Deputy Commissioner asking him to dispos....