2017 (8) TMI 87

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....under the provisions of the Tamil Nadu General Sales Tax Act, 1959, as well as the Central Sales Tax Act, 1956, has filed these writ petitions challenging the order of assessment dated 13.08.2001, and the order passed by the appellate authority dated 14.11.2003, pertaining to the assessment under the Central Sales Tax Act for the year 1998-1999. 3. I shall first take up for disposal the writ petition in W.P.No.6990 of 2004. The order impugned in the said writ petition is passed by the Appellate Assistant Commissioner (CT), Salem, dismissing the appeal filed by the petitioner on technical grounds. As against the order of assessment dated 13.08.2001, the petitioner filed an application for rectification under Section 55 of the Act. This re....

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.... of appeal, has devoted more than 4 to 5 paragraphs of the order commenting upon the action initiated by the Assessing Officer in the petition filed by the petitioner under Section 84 of the TNVAT Act. In my view, this was uncalled for, since the appeal is by the dealer and not by the revenue. Therefore, all that the Appellate Authority should have seen in the appeal petition is as to whether the petitioner has made out any grounds to interfere with the rectified assessment order, only with regard to the points which have been held against the petitioner. 6. In other words, what can be seen by the Appellate Authority is with regard to the correctness of the order passed by the Assessing Officer, which is not to the satisfaction of the de....

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.... held as follows: '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 Vs. Crompton Engg. Co., this Court held that there is a clear and a real distinction between an order allowing an application for rectification and thereby rectifying or modifying the original order of assessment and an order rejecting an application for rectification. When the rectification proceedings resulted in a positive action, which has the effect of destroying the finality of original assessment, thereby reopening the assessment order itself, then the provisions relating to appeal would lie. On the other hand, when the Assessing Officer refuses to interfere with the orig....