2009 (12) TMI 894

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....ion is filed against the order of the Tamil Nadu Sales Tax Appellate Tribunal, Chennai (Additional Bench) dated January 6, 1999 made in T.A.No. 747 of 1994. The petitioner was originally assessed on a total and taxable turnover of Rs. 21,25,282.59. Subsequently based on the result of the inspection conducted on July 10, 1992 by the enforcement wing officers, the revision of assessment was made ....

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....rity on the turnover of Rs. 13,46,187 when originally the assessing authority by his order dated July 28, 1992 by accepting the form F and other records allowed the claim of exemption made under section 6A of the CST Act, 1956? Heard the learned counsel appearing for the petitioner and the learned Special Government Pleader appearing for the respondent. The said question of law has been answere....

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....sdiction to direct reopening of the proceedings and not otherwise. Mere change in the opinion of the assessing authority or to have a relook at the matter would not confer any jurisdiction upon him to get the proceedings reopened. Discovery of new material, although it may form a ground, by itself may not be a ground for reopening the proceedings unless by reason of such discovery it turns out ....