2023 (3) TMI 631

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....arts and re-trading of tyres etc. For the assessment year 1991-1992, its turnover was assessed to tax on various heads. Insofar as the rubber division of the assessee in the tyres service division, the expenses incurred for labour and other related charges were not deducted as per law and when the same was challenged before the Appellate Authority, the appeal was dismissed in a routine manner without considering the explanation and representation made at the time of hearing. Therefore, the refusal to account the permissible deduction under Section 3-B(2)(e) of the TNGST Act, 1959, in respect of furnishing particulars needs interference. 2. According to the petitioner, it is running three divisions. One for coach building, another rubber ....

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....abour, the same was not deducted. Hence, there is violation of Section 3-B(2) of the said Act. 7. The learned Additional Government Pleader appearing for the State submitted that the exemption of Rs.11.18 Lakhs from the turnover of tyre service division was disallowed, since there is no material placed by the assessee to show that the said expenditure was towards payment of P.F., F.P.F., and E.S.I. etc. In the absence of documentary evidence, the expenditure shown under the head 'Establishment Charges' cannot be construed as expenses relating to labour. 8. On a reading of the impugned order passed by the appellate Tribunal, we find that after considering the facts, out of total turnover of Rs.90,41,563/-, the assessee has disc....

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....port of their points narrated in their grounds of appeal. Further, the expenses details now produced by the learned counsel at the time of hearing will not be helpful to the facts of the appellants case. Hence, we feel that the order of the Appellate Assistant Commissioner is found to be in order. Therefore, we confirm the order of the Appellate Assistant Commissioner in this regard. In view of the above facts and circumstances of this case, the orders of the lower authorities are upheld. In the result, the appeal stands dismissed.'' 9. This order has been further considered by the Tribunal and found that certain documents have been sought to be produced at the second appeal stage, which were not produced at the time of ....