1983 (8) TMI 251

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the assessee is entitled to claim the benefit of compounding allowed under section 7 of the Tamil Nadu General Sales Tax Act, 1959. The assessing authority, the appellate authority as well as the Tribunal have all held that since the assessee sought permission to be assessed under section 7 only at the time of final assessment, that is, long after the period mentioned in rule 15(1) of the Tamil ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....J., twice, once in State of Tamil Nadu v. Ball Bearing Centre [1978] 41 STC 264 and again in State of Tamil Nadu v. Shanthi Stainless Steel Co. [1978] 41 STC 270. After hearing both sides elaborately, on both the occasions, the Bench took the view that even after the deletion of sub-rule (4-B) of rule 15 of the Tamil Nadu General Sales Tax Rules, 1959, on 27th September, 1971 the assessee is entit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....15 in the year 1971 an application to exercise the option to be assessed under section 7 of the Act should be filed on or before 1st of May, 1971 as provided in rule 15(1). But we find that the said decision was an ex parte one, where the respondent did not appear and contest the matter. The judgment also proceeds on the basis that the assessee had not appeared to dispute the Revenue's contention.....