2002 (7) TMI 756

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....his revision, the concurrent orders passed by the Sales Tax Appellate Tribunal, the appellate order passed by the Appellate Assistant Commissioner (CT) II, as also the initial assessment order passed by the Commercial Tax Officer. All the three authorities below have taken a view that the turnover of Rs. 1,30,900 by the assessee was liable to be taxed under the Central Sales Tax Act, inviting 6 pe....

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....April 1, 1986 to May 31, 1989 for production of any material evidence to prove the assessee's claim. The sale was therefore treated to be an inter-State sale covered under the CST Act and it was also charged at 6 per cent. Penalty of Rs. 11,781 was also inflicted under section 9 of the Central Sales Tax Act, 1956 read with section 12(5)(iii) of the Tamil Nadu General Sales Tax Act. In the appea....

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....e appellate Tribunal also, the same situation continued, where, some startling facts also came to be noted by the Appellate Tribunal suggesting therein that in fact, the goods were despatched under form XX. But, even those despatches were not free from suspicion. We will have nothing to do with that aspect because, in this case, it is clear that firstly, there was sale, secondly, the sale was in t....