2003 (12) TMI 603

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.... dealer in RBD palmolein oil and an assessee on the file of the respondent. During the assessment year 2000-2001, inter alia, the respondent proposed to assess the sale value of Rs. 1,37,38,615 pertaining to sale of 29 old tanker lorries at 12 per cent treating them as first sales within Tamil Nadu, pursuant to the letter of the petitioner. The relevant proposal in the notice dated January 20, 2003 reads as under: "(i) Sale value of 29 (twenty-nine) vehicles of tanker lorries-- Rs. 1,37,38,615. It is stated in the letter cited that out of 29 vehicles, 28 vehicles were purchased from the dealers in Tamil Nadu and sold in Tamil Nadu only and that one vehicle alone purchased from Kerala dealers and sold the same at Kerala itself. In support ....

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.... purchase bills revealed that the dealers have effected purchase of chassis only. They built as tanker lorries. These tanker lorries were sold by the dealers. They have not sold the chassis as such. They have purchased chassis and sold built tanker lorries. These two items are different commodities. Hence, the tanker lorries are only first sales at the hands of the dealers at this end and liable to tax at 12 per cent, as already proposed." 3. In such circumstances, the petitioner now contend before me that in the show cause notice, the respondent had proposed to levy tax on the 29 vehicles only on the ground that sufferance of tax was not proved with documentary evidence whereas in the impugned order, he had treated the sales of tanker lo....