1983 (1) TMI 242

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....75, it was found that he had collected a total sales tax of Rs. 1,066 at 5 per cent on second sales of timber effected to the Executive Engineer, Tamil Nadu Water and Drainage Board, Thanjavur, in violation of the provisions of section 22. The assessing officer, therefore, levied a penalty of Rs. 1,066, equal to the excess tax collected under section 22. That order levying penalty was challenged b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ing one and a half times of such amount. A sum of Rs. 1,066 is found to have been collected as sales tax on the assessee's sales turnover of timber. Timber is assessable only at a single point, that point being the first sale in the State. In this case, there is no dispute that the assessee is a second seller and therefore, the sales by the assessee is not taxable. The assessee, is, therefore, not....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....is purchases. Apart from that, the Tribunal also has found specifically in its order that the appellant (petitioner) has collected tax on his sale value of the goods at 5 per cent. If the assessee has, in addition to the sale value of the timber sold, collected the exact amount which he has paid on the value of the timber as sales tax at the time of his purchase, it would have been a different mat....