TaxTMI 
TaxTMI 
2000 (7) TMI 943
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....ed by L. PALAMALAI (Administrative Member).-This tax revision case is against the orders of the Sales Tax Appellate Tribunal, Additional Bench, Chennai, in T.A. No. 390 of 1993 dated January 25, 1994. In this case the assessee sold scraps on behalf of the departments of Central Government as agent. The assessee was assessed to tax as well as additional sales tax. The dispute before th....
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....ommercial Tax Officer, I Circle, Bellary. He further argued that only the Government Departments, if liable have to pay the additional sales tax and therefore the levy is not to be at the hands of the assessee. 3.. Mr. R. Mahadevan, the learned Government Advocate, supported the order of the Appellate Tribunal which upheld the liability to tax in respect of the assessee. 4.. We have consider....
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.... case of India Beedi Leaves v. State of Tamil Nadu reported in [1984] 57 STC 190, the Madras High Court has categorically held that the levy of additional sales tax was consequential on the original assessment of sales tax and if the turnover of the assessment year exceeded the statutory turnover amount, the additional sales tax was leviable and that it is not possible to dissect the turnover of t....
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.... their individual liability to pay either sales tax or surcharge." 5.. Following the ratio of the judgment of the Supreme Court cited above, we have no hesitation in holding that the agent is liable for additional sales tax also irrespective of the turnover of the principals, namely, the various Central Government departments and the liability of such turnover for additional sales tax. Thus, we....