TaxTMI 
TaxTMI 
2010 (2) TMI 1055
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....tions of law raised are also one and the same, both the appeals are taken up for hearing and disposed of by this common order. 2. The appeals were admitted on the following questions of law:- "1. In view of the specific language of Section 8(2-A) of the CST Act 1956, and on the admitted position that the turnover of the appellant is well below Rs.100 crores, whether imposition of tax under CST on the appellant is sustainable in law? 2. Whether the lower authorities and Appellate Tribunal have taken into consideration the language of Section 8(2-A) of CST Act? and 3. Whether the quantum of turnover could be fixed purely based on the statement without any corroborative material?" 3. In order to answer the questions of law, the following ....
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....l turnover is less than Rs.100 Crores, the exemption would be automatically available. That limit of Rs.100 Crores was increased by a further notification which came into force with effect from 1.4.1999. As the total turnovers in each assessment year in question do not exceed Rs.100 Crores, the levy of tax is unwarranted. The learned Senior Counsel would further submit that even on merits, the claim for exemption under Section 6(3-A) ought to have been granted. The learned Senior Counsel would submit that for the purpose of reduction of claim of exemption, the assessing officer as well as the other authorities had relied upon only the statements said to have been recorded from the General Manager, which statement had not only been retracted....
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.... turnover in a year does not exceed rupees one hundred crores] on the sale of coconut oil, gingelly oil, groundnut oil, sunflower oil [cotton seed oil, rice bran oil] and all refined oils including refined palm oil, refined cotton seed oil and refined rice-bran oil. This notification shall be deemed to have come into force on the 27th March, 1998. (G.O.Ms.No.109 CT&RE dated 7.4.1998 Notn.No.II(1)/CTRE/43(d-4)/98 Gazette dated 7.4.1998- Effective from 27.3.1998 (Retrospective). Note 1 : Item 1 was inserted by G.O.Ms.No.36 CT dated 1.3.1999 -Notn.No.II(1)/CT/22(b-1)99-Gazette dated 1.3.1999-Effective from 1.3.1999. 2 : Item 2 was inserted by G.O.Ms.No.337 CT dated 23.12.1998-Notn.No.II(1)/CT/16/99-Gazette dated 13.1.1999 Effective from 13....
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....er on his turnover in so far as the turnover or any part thereof relates to the sale of any goods, the sale or, as the case may be the purchase of which is, under the sales tax law of the appropriate State, exempt from tax generally or subject to tax generally at a rate which is lower than four per cent (whether called a tax or fee or by any other name), shall be nil or, as the case may be, shall be calculated at the lower rate." 9. It is the contention of the learned counsel for the appellant that when an exemption is granted in terms of Section 8(2-A), certain exceptions are carved out from applicability of exemption clause by way of explanation. Those exceptions are 'in specified circumstances', 'under specified conditions&#....
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....s of the statement is concerned, we could see that the Chairman of the appellant dealer had given a statement accepting the transaction to be an interstate sale. The Chairman has given the said statement on 6.2.2001. When the business premises of the appellant-assessee was inspected by the officers of the Income Tax Department, he had given a statement to the effect that the transactions recorded in the Savings Bank Account of Tvl.L.S.Shanmugasundaram and S.Ravi in the State Bank of India, Kangayam, relate to their own business only. The very same statement was also given on 12.7.2001 when the Chairman was examined by the assessing officers. The question is therefore as to whether the claim of exemption could be negatived solely on the basi....