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of <h1>Tribunal rules in favor of appellants, canceling revision of assessment under Tamil Nadu Sales Tax Act</h1> The Tribunal set aside the revision of assessment under s. 32(1) of the Tamil Nadu General Sales Tax Act, ruling in favor of the appellants. It held that ... - Issues:1. Revision of assessment under s. 32(1) of the Tamil Nadu General Sales Tax Act, 1959.2. Interpretation of inter-state sales and purchases.3. Application of s. 9 of the Tamil Nadu General Sales Tax Act, 1959.Detailed Analysis:1. The case involved the appellants, dealers in cycle and cycle accessories, who were assessed to tax on a total turnover by the Joint Commercial Tax Officer. The Deputy Commissioner revised the assessment under s. 32(1) of the Act, disputing the deduction claimed by the appellants related to the purchase of cycles from a company in Madras. The revision increased the turnover and imposed tax at 6%, leading to the appeal against this decision.2. The Deputy Commissioner believed that the goods were moved from Calcutta to Salem based on sales, with no evidence provided by the dealers to prove otherwise. The appellants argued that they purchased cycles from a company in Madras, which had already paid single point tax, and that there was no movement of goods from Calcutta to Salem as alleged by the authorities.3. The Tribunal examined the nature of transactions between the appellants and the Madras company, emphasizing the lack of direct purchase orders from the appellants for goods from Calcutta. The Tribunal disagreed with the earlier decision that treated the transactions as inter-state sales, stating that the purchases were local and not inter-state in character. Reference was made to a High Court decision to support this interpretation.4. Section 9 of the Act was also considered, which determines the stage of levy of taxes for imported goods. It was clarified that the Madras company was the importer, not the appellants, and had already been assessed for single point tax. As a result, the revision of assessment under s. 32(1) was deemed unsustainable in law, leading to its cancellation and allowing the appeal.5. Ultimately, the Tribunal set aside the revision of assessment, ruling in favor of the appellants based on the interpretation of inter-state sales, purchases, and the application of relevant provisions of the Tamil Nadu General Sales Tax Act, 1959.
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