1972 (10) TMI 105

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....aler in arecanuts and spices. He was originally assessed by the assessing authority on a taxable turnover of Rs. 51,493.98 by an order dated 23rd June, 1962. Later, the said order of assessment was revised by the same authority under section 16(1) of the Tamil Nadu General Sales Tax Act on the basis of the information and materials gathered from the customs department which showed that the assesse....

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....ment by including a sum of Rs. 84,730.05 to the turnover already determined by him in the original assessment. The revised order of the assessing authority was challenged by the assessee before the Appellate Assistant Commissioner, who, by his order dated 6th March, 1964, deleted two turnovers, namely, (1) Rs. 43,255 and (2) Rs. 19,772, from the taxable turnover as revised by the assessing auth....

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....epartment has collected sales tax on the assessee's transactions of purchase. In that view, the Board of Revenue added back the turnover as Rs. 19,464.50 in the taxable turnover. The Board of Revenue also levied a penalty of 11 times the tax due on the enhanced turnover of Rs. 19,464.50, in addition to the penalty fixed by the Appellate Assistant Commissioner. The said order of the Board of Revenu....

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....liable to pay single point tax due on the goods in question. On either ground, the assessee cannot escape liability for payment of the tax in this case. We, therefore, agree with the view taken by the Board of Revenue on the taxability of the said turnover. On the question of penalty, the learned counsel for the assessee contends that the non-disclosure of the turnover at the stage of the origi....