2014 (3) TMI 193

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....n is as follows:- "(i)Whether as against the order of rectification, an appeal would lie to the Appellate Assistant Commissioner? and (ii) Whether for ascertaining the rate of tax under Additional Sales Tax, the turnover for the year has to be taken and the appropriate rate of tax has to be adopted for levy of additional sales tax on the turnover upto 31.7.96?" 2. As far as the first issue on the rectification order is concerned, a perusal of the order of rectification by the Assessing Authority shows that the assessment under the Tamil Nadu additional sales tax was rectified for the purpose of applying the correct rate of additional tax on the taxable turnover for the period from 1.4.96 to 31.7.97. The Officer viewed that the taxa....

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.... rate of tax applicable for the period from 1.4.96 to 31.7.96, the Tribunal agreed with the contention of the assessee and held that the rate of tax is only 1.5% for the period from 1.4.96 upto 31.7.96. The Tribunal pointed out that even though the Assessing Officer had passed a rectification order again fixing the rate at 2%, the correct rate would nevertheless be at 1.5% only. Thus the Tribunal allowed the appeal. Aggrieved by the order of the Tribunal, the Revenue is on revision before this Court. 6. As far as the first issue on the maintainability of the appeal is concerned, in the decision reported in 39 STC 260 STATE OF TAMIL NADU v.CROMPTON ENGG. CO., this Court held that there is a clear and a real distinction between an order al....