1996 (6) TMI 333

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....itioner in this tax revision case. Out of the three disputed items of turnover, the learned counsel for the petitioner did not press the turnover of Rs. 3,95,450 relating to inclusion of sales tax in the turnover, in our view, rightly, in view of the judgment of the Court in Central Wines v. Special Commercial Tax Officer [1987] 65 STC 48 (SC). In respect of the disputed turnover of Rs. 1,24,361, ....

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....9-80. As the amount in question did not relate to the relevant assessment year, the Tribunal was right in rejecting the claim. However, we endorse the observation of the Tribunal that the assessee may claim relief from the assessing authority. Sri Venkatanarayana, however, contends that the Tribunal made an observation that the claim can be made by way of a revision, but, in view of the recent ju....