2007 (2) TMI 618

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....IRAJA PANDIAN J.-The facts on which the present writ petitions have been filed is that the petitioners are dealers and their assessments for respective assessment years were completed originally. There were certain disputes as to the taxability of pulses, which were already taxed, were again taxed when ground into flours. This Court in [1993] 3 MTCR 337 (K.P.R. Rajah and Sons v. Commercial Tax Off....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ber 16, 1993 to the following effect: "Till the judgment in K.P.R. Rajah and Sons v. Commercial Tax Officer [1993] 3 MTCR 337, the department has always been interpreting that if tax has been paid on pulses, then no fresh tax need be paid on that pulses flour. Several assessments have also been carried out by the department on this basis. It is only because of the judgment, the new interpretati....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....axes and decided to accept it. The Government, accordingly, ratify the action of the Special Commissioner and Commissioner of Commercial Taxes, in having issued instructions to the assessing officers not to reopen the past cases of assessments on flour (for the period up to March 31, 1993) wherever such assessments have been finalised without applying the High Court's judgment dated March 29, ....