2019 (6) TMI 1679

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....shaffiq Special Government Pleader. For the Respondent : Mr. S. Ramanathan. JUDGMENT DR.VINEET KOTHARI, J. This Tax Case Revision has been filed by the Revenue under Section 38 of the Tamil Nadu Sales Tax Act assailing the order passed by the learned Tribunal on 10.04.2017 whereby the learned Tribunal held that for the alleged false declarations in Form-17 given by the Purchasing Deale....

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.... but, no tangible action has been taken up by the concerned registering authority / Assessing Authority against such dealers in the manner prescribed in law. Whereas, the responsibility has fully been fixed up only on the appellant-dealers (selling dealer), which is not sustainable in law as held in the above mentioned judicial decisions, according to which, tax and penalty could be imposed only a....

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....ncessional rate of Sales Tax in question. In the absence of any enquiry from the Purchasing Dealer, the Selling Dealer obviously cannot be imposed with the difference tax in question. Therefore, the view taken by the learned Tribunal is in accordance with law and also supported by a Division Bench Judgement of this Court in Sree Murugan Engineering Products Vs. Commercial Tax Officer, Coimbatore r....