1995 (4) TMI 282

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....ty under section 9(2-A) of the Central Sales Tax Act, 1956 (hereinafter referred to as "the Act") read with section 12(5) of the Tamil Nadu Sales Tax Act, 1959 (hereinafter referred to as "the Act, 1959"). While the original assessment was completed, penalty was not levied. Hence, separate penalty proceedings was initiated. The assessee objected to the levy of penalty. According to the assessee only a nominal fees can be levied and penalty under section 12(5) of the Act, 1959 cannot be levied since there is no wilfulness on their part, in the non-disclosure of the turnover. The assessing officer was of the view that whether there is wilfulness or not when there is non-disclosure of turnover which warrants penalty under section 9(2-A) of the....

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....(5) of the Act, 1959. It was further submitted that similar question was pending before this Court for decision in T.C.1414 of 1982. For these reasons, the learned Additional Government Pleader (Taxes) submitted that the Tribunal was not correct in deleting the penalty levied under section 12(5) of the Act, 1959. 4.. On the other hand, learned counsel appearing for the assessee while supporting the order passed by the Tribunal submitted that the assessee had a doubt in his mind that prior to March 31, 1981 whether there was out right sale in the goods sent to Calcutta and therefore, the turnover was not disclosed in the monthly return by March 31, 1981. The statement from the Calcutta party would go to show that they have treated the goods....

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....ale or for the despatch of goods for sale on consignment account. He despatches by lorry, green gram from Kumbakonam to Salt Cotaurs. These goods were covered by form XX delivery notes. From Madras they are booked by rail. If the goods are for sale on consignment account, the agent takes delivery of the goods at Calcutta, sells and sends statement of account and form F under the C.S.T. Act. If the goods are sent on the basis of a contract for sale, the buyer will take delivery of the goods. The assessee acts on the advise of his Calcutta representative in sending goods for sale on account or in making outright sale. In both the cases (i.e.) whether the sale is on account or outright, tax is payable to the State of Tamil Nadu, the former und....