2011 (11) TMI 584

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... For the Appellant : S. Ramanathan For the Respondents : K. Sivaraman, Special Government Pleader (T), ORDER :- The order of the court was made by P. JYOTHIMANI J.-This writ petition has been filed by the assessee challenging the order of the Tamil Nadu Sales Tax Appellate Tribunal dated March 20, 2002 in STA. No. 535 of 1999 relating to the assessment year 1992-93, by which, the Tribu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e of 10 per cent., since sales were not covered by C form. Similarly, the assessing officer proposed to levy tax at the rate of 10 per cent, in respect of another sum of Rs. 1,53,317, since consignment sales proposed as inter-State sales, and also for the amount of Rs. 9,70,000 since sales of maida proposed as sales of M.F.I. Ltd., Cochin. Ultimately, after the records were produced by the assesse....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....istant Commissioner, who while confirming the turn over, has set aside the penalty portion alone. Against that order, the assessee filed an appeal before the Tribunal in respect of the turnover and the Revenue also filed an appeal as against the finding given by the Appellate Assistant Commissioner in respect of penalty. The assessee's appeal was partly allowed while the appeal filed by the Re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....re rejected and best judgment was made. In such circumstances, penalty can be levied. Hence, we set aside the orders of the Appellate Assistant Commissioner and restore the orders of the assessing officer. Accordingly, the State appeal is allowed." In the case of Appollo Saline Pharmaceuticals (P) Ltd. v. Commercial Tax Officer (FAC) reported in [2002] 125 STC 505 (Mad), following an earlier de....