1991 (2) TMI 358

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ms. Both before the assessing authority as well as before the Appellate Assistant Commissioner of Commercial Taxes, Pollachi and the Sales Tax Appellate Tribunal (Additional Bench), Coimbatore, the contention of the assessee that fried grams fell under the category of declared goods and, therefore, the sale turnover of the same could not be included in the total turnover for the purpose of levy of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....1st March, 1980, the assessee came across a judgment of the High Court wherein a view had been taken which ran contra to the view of the authorities as regards fried grams not being declared goods. The judgment of the High Court was rendered in Nataraja Mudaliar and Co. v. State of Tamil Nadu [1982] 51 STC 55 (Mad.). The Tribunal took note of the judgment and reviewed the earlier judgment and held....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....227 (Mad.). 3.. Section 36(6)(a) of the Tamil Nadu General Sales Tax Act reads as follows: "The appellant or the respondent may apply for review of any order passed by the Appellate Tribunal under sub-section (3) on the basis of the discovery of new and important facts which after the exercise of due diligence were not within his knowledge or could not be produced by him when the order was m....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... judgment, with which we agree, is fully applicable to the facts of this case. Since, review of the earlier order was made only on the basis of a subsequent decision of the High Court and not on discovery of any new or important fact not available to the assessee or within his knowledge prior to the disposal of the case, the Tribunal fell in error in exercising the powers of review. 3.. Apart f....