1995 (10) TMI 206

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....etitioner herein. P.N.A. Ahamed Kabeer and Company is the assessee. The assessee is a dealer in grams, paddy, etc. The assessing officer checked the accounts and found that there was a difference of Rs. 6,64,164 between the turnover reported in the returns and that found in the accounts. It was due to non-disclosure of first sales of black gram for Rs. 434 and purchase value of grams of Rs. 6,63,7....

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....lying on the decision of its own in T.A. Nos. 1812, 1813 and 1814 of 1982 dated February 28, 1983 held that though there is no scope for estimation under section 7-A, penalty is not automatic. Relying on the decisions reported in [1975] 36 STC 191 (SC) (State of Tamil Nadu v. Kandaswami), [1980] 46 STC 67 (Mad.) (Thangiah Nadar v. State of Tamil Nadu) and [1981] 47 STC 121 (Kar) (Guduthur Bheemapp....

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....Tax Rules was amended requiring the inclusion of the purchase turnover taxable under section 7-A in the total turnover of the assessee only on April 16, 1981, in the assessment year 1981-82, and that the High Court in T.C. No. 362 of 1983, dated June 16, 1983* upheld the order of the Tribunal, deleting the penalty for non-inclusion of the purchase turnover in the return for the assessment year 198....

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.... not an assessee and are disposed of otherwise than by way of sale in the State or in the course of inter-State trading. The assessee purchased grams from agriculturists. The liability to pay tax under section 7-A does not arise the moment the goods are sent for sale on consignment basis and it will arise only after the goods sent are sold. Therefore the liability to pay tax under section 7-A may ....