Automotive Coaches And Components Ltd. ... vs Commercial Tax Officer And Ors. on 28 April, 2003
12. Learned Additional Advocate-General for the Revenue has contended that the said Government order dated January 17, 1972 was passed prior to the insertion of Sub-section (3) of Section 5 of the Central Sales Tax Act, 1956. The legislative change of which Sub-section (3) was inserted by Act 103 of 1976 with effect from 1976 has made the G.O. Ms. No. 115, Revenue Department, dated January 17, 1972 redundant, is the argument advanced on the side of the Revenue. Further, when once the effect of the said Government order has been inserted in the Act itself, there is no question of raising the same at a later point of time by the petitioners in order to achieve their object. Section 5(3) of the Central Sales Tax Act, 1956 has been elaborately considered by this Special Tribunal in its order dated June 6, 2000. Reportd as L.G. Balakrishnan Brothers Ltd. v, State of Tamil Nadu [2001] 123 STC 508. This Special Tribunal, in the said order, has held :