2018 (1) TMI 744

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....T) Zore IX, Chennai. They were assessed for a total and taxable turnover of Rs. 60,76,04,867/- and Rs. 57,80,44,531/- respectively, for the assessment year 1994 - 95 under Tamil Nadu General Sales Tax Act, 1959. The Assesssing Authority, at the time of checking the accounts, found that the dealer has charged sales tax separately in the wholesale/depot sale, ADC sales and repair bill, but in respect of sales to retail customers, the retail price has been charged without indication of sales tax separately, in the sale bills. Though they bifurcated sales tax, Surcharge, Additional Surcharge totally in the retail sales statement with tax element separately, the taxable turnover was arrived at notionally by adopting the formula. According to exp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... not in accordance with the explanation (1A) to Section 2(r) of Tamil Nadu General Sales Tax Act, 1959 and also confirmed the penalty levied under Section 12(3)(b) of the Act in his order in A.P.No.223/2000 dated 28.12.2001. 4. Aggrieved against the order of the first appellate authority, the dealer filed a second appeal before the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Chennai and the Tribunal allowed the appeal filed by the dealer, in its common order in TA.523/2002 etc. dated 25.04.2013. 5. Aggrieved against the abovesaid order, State, has filed the instant Tax Case Revision, on the following substantial questions of law: "1). Whether on the facts and in the circumstances of the case the Tribunal was right in law....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the accounts of the assessee, it is sufficient compliance of the section; that the Tribunal has erred in understanding the legislative intendment in making an amendment to section 2(r) by Act 78/1986 with effect from 01.01.1987, that the Tribunal has failed to consider that it is the duty of the selling dealer to show the value of the goods and the rate of tax separately in the invoice; that the Tribunal ought to have held that if the invoice contains lump sum as in the present case, then it would not be possible for any purchaser to know the tax elements of the said goods; that the Tribunal has failed to consider that explanation 1A to 2(r) clearly stipulates that any amount charged by a dealer, by way of tax should be shown separately, wi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ng the same issue and that the Tribunal has erred in deleting the penalty levied under Section 12(3)(b) of the TNGST Act. 7. Heard the learned Special Government Pleader (Taxes) and perused the materials available on record. 8. In Radha Krishna Surajmal v. Commissioner of Commercial Taxes reported in (1979) 43 STC 203 (Pat), a similar question arose for consideration. Section 7(1)(b) and Section 7(2)(a)(ii) of the Bihar Sales Tax Act (Act 19 of 1959) provided for deduction of the amount of sales tax actually collected as such, if any, along with the sale prices received or receivable in respect of sales of goods. The court posed the question as to what is the meaning of the expression "collected as such". A further question was also posed....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and 7 of 2009 dated 04.01.2013, for the assessment year 1991-92, 1993-94 and 1992-93, assessee showed the price and the tax separately, in its account and claimed deduction of the same from the total turnover, in accordance with Section 2(r) explanation 1-A of the Tamil Nadu General Sales Tax Act. The Assessing Officer, revised the assessment, at the instance of the revenue wing officials and rejected the contentions of the assessee. Appeals filed before the Deputy Commissioner (CT), were dismissed. Being aggrieved, assessee, filed a further appeal, before the Tamil Nadu Sales Tax Appellate Tribunal, which also dismissed the appeals. Aggrieved by the same, Tvl.Bata India Limited, filed Tax Case Revision Petitions, before this Court on the f....