TaxTMI 
TaxTMI 
2010 (2) TMI 1164
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....d dealer under the Tamil Nadu General Sales Tax Act and Central Sales Tax Act. The assessee is dealing with purchase of vehicles from other States and bring them into the local area and sell them to its local customers. At the time the vehicles were brought inside the local area, they had paid 13% entry tax in terms of the provision of Section 3 of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 (hereinafter referred to as 'the Entry Tax Act'). They had also paid 8% sales tax under the Tamil Nadu General Sales Tax Act (hereinafter referred to as 'the Local Act') upto the period 16.07.1996 and thereafter 11% for the subsequent assessment years. They claimed the proportionate reduction in tax liability....
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....r be the excess amount paid by the assessee by way of entry tax, it should be reduced and the difference, if any, shall be refunded. In that judgment, in fact, we followed the Division Bench judgment of this Court in State of Tamil Nadu v. Ganesh Automobiles, (2004) 134 STC 272, wherein this Court had held that whenever excess tax was paid by way of entry tax, it could be adjusted by the assessee while paying the sales tax to the extent of the excess amount paid. As far as the factual aspect of the present case is concerned, the appellant, who is also a dealer in automobiles has in fact paid 13% entry tax and 8% and 11% sales tax under the Local Act and by such payments, the appellant has paid excess tax and therefore, the applicability of ....
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....eard. For the purpose of present controversy, the provision of sub-section (1) of Section 55 alone could be made applicable. 7.This takes us to the question as to what is meant by an error apparent on the face of record. In our opinion, when an order is passed contrary to the provisions of the statute or the judgment of the High Court or the Supreme Court, which are covered on the issue and binding on the authorities have not been considered or when the factual aspect had not been correctly stated, a mistake would occur on the face of record. Factually, it is not in dispute that under the provisions of Entry Tax Act, the appellant/ assessee should pay 13% entry tax and they had also paid and equally, under the Local Act, the assessee had t....
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....stion of long drawn process to give a reason and there is no question of possibility of two opinions and equally, we find there is no debatable issue involved in this case. We may also refer to the judgment of the Supreme Court in Deva Metal Powers (P.) Ltd. v. Commissioner, Trade Tax, U.p., (2008) 2 SCC 439, wherein it has been held that the only requirement for rectification is that the mistake must be a rectifiable mistake and the same must be apparent from the record. The facts of the present case also falls within the law laid down by the Apex Court in the above judgments. 10.There is one more aspect in this case and that is, even when the judgment of the Courts are produced for entitlement of reduction in tax and consequent refund an....