TaxTMI 
TaxTMI 
2019 (1) TMI 1155
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.... STA.Nos.352, 350, 351, 348 and 349 of 2006 dated 30.10.2012. 2.T.C(R).Nos.45 and 47 of 2013 have been admitted on 06.11.2013 on the following substantial questions of law: "1.Whether the Hon'ble Tribunal was correct in holding that in the absence of any lease agreement between M/s.Ravishankar Films and the petitioner it cannot be accepted that the petitioner was a second lessor when the petitioner has filed the assessment order of M/s.Ravishankar Films to the effect that lease receipts received from the petitioner has been assessed to tax? 2.Whether the Tribunal was correct in rejecting the claim of the petitioner as a second lessor when the Tribunal has observed that M/s.Ravishankar Films have been assessed to tax....
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....ease receipts received from the petitioner has been assessed to tax? 2.Whether the Tribunal was correct in rejecting the claim of the petitioner as a second lessor when the Tribunal has observed that M/s.Ravishankar Films have been assessed to tax on the hire charges received from the petitioner and that when the Commissioner of Commercial Taxes has clarified that only the first seller or lessor is liable to tax under Section 3A of the TNGST Act and all other subsequent lessors are exempted from tax in letter No.Acts Cell-1/84054/1999 dated 19.11.1999? 3.Whether the Tribunal was correct in restoring the levy of penalty also when the turnover was taken from the Register maintained by the petitioners and that the levy of pen....
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....under clause (b) above, the tax assessed on the following kinds of turnover shall be deducted from the tax assessed on final assessment:- i) Turnover representing additions to the turnover as per books made by the assessing authority any reference to any specific concealment of turnover from the accounts; ii) Any turnover estimated by the Assessing Authority with reference to any specific concealment of any turnover from the accounts"? 4.Whether the Tribunal was correct in restoring the levy of penalty also when the turnover was taken from the Register maintained by the petitioners and that the levy of penalty is against the provision of Section 16(2) of the TNGST Act which reads that- "the escape from th....
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....fore, they being the second persons are not liable under the provisions of the TNGST Act. The revenue preferred an appeal before the Tribunal against the said order contending that the assessment records of the dealers were verified which revealed the fact that the dealers are unregistered and the dealers themselves accepted that they are not registered dealers under the provisions of the TNGST Act and but for the inspection, this fact would not have been brought to light and they have effected purchase of materials by import from outside the State and they have given to other dealers by collecting lease and hire charges and they have not maintained and produced any books of accounts. Further, it was contended that M/s.Ravishankar Films Pri....