1997 (9) TMI 594

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....on of tax to a turnover of Rs. 2,21,157, as being subsequent inter-State sales under section 6(2)(b) of the Central Sales Tax Act, 1956 (Act No. 74 of 1956-for short "the CST Act"). (b) In the latter action, the dispute revolves in respect of two matters, namely, the first one is relatable to the tune of Rs. 9,680 being local sales and therefore not exigible to tax under the CST Act and the second is relatable to the defective "C" forms filed to a turnover of Rs. 1,50,850.57 at 10 per cent, that is to say, in not giving the concessional rate of tax assessed at 4 per cent. 4.. In respect of the claims as above in these actions, we rather feel that no question of law arises and the same may be disposed of, on facts. 5.. As respects t....

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....ble to the said turnover, as being local sales and therefore not exigible to tax under the CST Act has to be sustained.   7.. The files relating to the exigibility of the assessee to tax under the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act No. 1 of 1959-for short, "the TNGST Act") were available with the assessing officer and such being the case, plausible it is for them to have a peep or glance into these files available with them to verify as to whether the assessee-dealers had paid tax in respect of the said turnover under the TNGST Act, as being local sales. It appears that they have not done so. The files of the assessee-dealers, as relatable to the CST Act, had been produced before us for our perusal. At page 135 o....