1971 (8) TMI 42

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.... business is to purchase Casuarina poles from forest coupe, and it is claimed that he sells such poles collected from the coupe as timber without further processing them into Casuarina bits. Timber as such is liable to sales tax only at a single point, according to the provisions of the Tamil Nadu General Sales Tax Act. The petitioner says that when he purchases the goods in auction the sales tax ....

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.... that he sought for an adjournment through his son on 25th March, l967, and not having particularly heard from the respondent about his request for an adjournment, he filed his objections on 28th March, 1967, as also a return for the purchases of casuarina poles made by him through the forest department. But, it happened that the respondent made an assessment order even on 25th March, 1967, becaus....

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....lined to go into the merits, as I am fairly satisfied that the petitioner did not have an effective opportunity to state his objections and sustain his case that the goods in question cannot once over be subjected to tax, as, in law, they are liable to sales tax at one single point. The main contention of the learned counsel for the petitioner is that the fixation of time-limit during the working ....

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.... such as the one given in this case, is given, the normal presumption is that the person who is to state his objections can file the same before the expiry of the working hours of that date. Such outer limit may be fixed for administrative convenience ; but, if it comes to the question of appreciation of rights and obligations of parties, equity and justice interfere and compel courts to afford a ....