1996 (7) TMI 498

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t are involved in all these five tax revision cases which are directed against the common order *Special leave petition by the dealer against this judgment was dismissed by the Supreme Court on 30th October, 1991 in S.L.P. (Civil) Nos. 16108-16112 of 1991: See [1991] 83 STC FRSC 16, Sl. No. 55. of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench) dated August 14, 1990. 2.. The peti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... plea was not accepted. It was found that the buses had been sold as a single unit and there is no mention of the weight in tonnage of the alleged scrap sold. The further plea of the assessee was that the assessment should have been made in so far as the buses are concerned at 15 per cent and the other scrap only at 5 per cent. The appellate authority on the basis of this plea remanded the matter ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y as scrap. It appears that the similar plea had been raised before the Tribunal also, and the Tribunal noticed that the assessee had not produced the R.C. books relating to the vehicles sold at the time of assessment and that even the R.C. books were not produced subsequently when asked for by the assessing authority, and neither before the inspecting authorities nor even subsequently when asked ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e registering authority falsifies the stand of the assessee that the buses had been sold without the R.Cs. Had the R.C. books been available with the assessee, the same would have been produced before the registering authority immediately after the vehicles were sold as scrap. That was not done and no reason had been furnished either before the authorities below or even before us as to how the R.C....